& musa manufacturers brouides you the following data for the month of June 2009. 149 Inventories: Materials June 1 June 30 Rs. 18,000 Rs. Work in process 20,000 Materials Rs. 16,000 Rs. 18,000 Work in process Labour Rs. 8,000 Rs. 10,400 Work in process ---Factory overhead Rs. 9,000 Rs. 8,000 Finished goods Rs. 22,500 Rs. 27,500 Manufacturing costs for the month are as follow: Direct materials used Rs. 86,000 Direct labour: 20.400 Assembling department @ Rs.12.00 per hour 30,000 Finishing department @ Rs.15 per hour Factory overhead is applied according to following rates: Assembling department @ Rs.10.00 per direct labour hour Finishing department @ Rs.9.00 per direct labour hour Required: (a) Prepare a cost of goods manufactured and sold statement for the month. (b) Calculate unit cost of materials, labour and factory overhead for the production of June assuming that 12,000 units were produced during the month. Check figures: Materials purchased Rs.88,000, C.G.S. Rs. 163,000, Unit cost of Materials