On March 01, 2009 HASF Engineering Works had two jobs in process as follows. ...................................................... Job No. 18 ........... Job No. 19 Direct Material .................................. . 50,000 ................... 18,000 Direct Labour ..................................... 36,000 ................... 12,000 Direct Labour Hours ........................ . 10,000 .................... 8,000 Direct Machine Hours ..................... 3,000 ...................... 2,500 Applied Factory Overhead ......... .. Rs. 3 per direct ...... Rs. 5 per direct ............................................. (Machine Hour) ........ (Labour Hour) During March Job No. 20, 21, 22 and 23 were started. Direct materials of Rs. 37500 and direct labour of 1800 hours at an average rate of Rs. 15 per hour used during the month. Pre determined FOH applied rate is Rs. 10 per direct labour hour on all jobs starting in March. Job No. 23 was the only incomplete job at the end of March. Direct material of Rs. 15,000 and direct labour of Rs. 9,000 were charged to job. At the end of month job No. 22 was the only finished job on hand. It has accumulated total cost of Rs. 27250. There was no beginning inventory in finished goods. Jobs completed were sold on account at a profit of 20% on cost. Required: Prepare journal entries to record (a) Cost incurred on jobs started in the month of March (b) Cost of goods manufactured (c) Sales (d) Cost of Sales