From the following information ascertain the Works Cost for the month of August 1997: Stock of raw materials on 1.8.1997 Work-in-Progress on 1.8.1997 Purchase of raw materials Carriage Inwards Direct Wages Cost of special drawing Hire charge for machinery Return of raw material Carriage on return Rent, rates and insurance of works Cost of factory supervision Sale of Scrap Cost of rectification of defective works Stock of raw materials on 31.8.1997 Stock of W.I.P. on 31.8.1997 Rs. 40,000 25,000 1,00,000 10,000 60,000 Rs. 15,000 12,000 20,000 3,000 6,000 4,000 500 1,500 15,000 12,000