From the following particulars of M/s David Traders for the quarter ending 31st March, 1992 ascertain (a) prime cost (b) factory cost (c) office cost, and (d) profit for each barrel. $ $ Wages 12,000 By products 3,600 Coal and oll 11,260 Sugar 14,000 Carks and cooperage 4,000 Containers 1,600 Malt 40,000 Other materials 1,200 HOPS 10,800 Repairs 1,800 Beer duty 2,80,000 Depreciation 1,200 Water 1,000 Expenses of office staff 24,000 Rents and taxes 6,000 Expenses of sales and distribution 30,000 $ Beer-opening stock (300 Barrels) 40,500 Beer - closing stock (500 Barrels) 67,500 Beer-sales (2,800 Barrels) 4,98,000 Beer prepared during the period 3,000