From the following figures prepare a reconciliation statement between profit as per financial records and profit as per costing records. Particulars (Rs.) Net profit as per financial records 128,755 Net Profit as per Costing records 172,400 3,120 Works overhead under recovered in Costing Administrative overhead recovered in excess 1,700 11,200 12,500 8,000 5,700 Depreciation charged in financial records Depreciation recovered in costing Interest received on Bank deposits Obsolescence loss charged in financial records Income tax provided in financial books. Dividend received on shares Closing stock adjustment (credit in financial books) Depreciation of stock charged in financial books 40,300 750 475 6,750 (Marks: 10)