From the following particulars, you are required to PREPARE monthly cost sheet of Aditya Industries: \\begin{tabular}{|l|r|} \\hline \\multicolumn{1}{|l|}{ Work-in-process } & \\( 16,04,000 \\) \\\\ \\hline - Finished goods & \\( ? \\) \\\\ \\hline Raw materials purchased & \\( 1,44,00,000 \\) \\\\ \\hline GST paid on raw materials purchased (ITC available) & \\( 7,20,000 \\) \\\\ \\hline Wages paid to production workers & \\( 36,64,000 \\) \\\\ \\hline Expenses paid for utilities & \\( 1,45,600 \\) \\\\ \\hline Office and administration expenses paid & \\( 26,52,000 \\) \\\\ \\hline Travelling allowance paid to office staffs & \\( 1,21,000 \\) \\\\ \\hline Selling expenses & \\( 6,46,000 \\) \\\\ \\hline \\end{tabular} Machine hours worked- 21,600 hours Machine hour rate- \\( 8.00 \\) per hour Units sold- 1,60,000 Units produced-1,94,000 Desired profit- \15 on sales