Particulars	Amount
Material on 31st December 2019	70,000$
Wages paid to production workers	30,000$
Factory Insurance	1000$
Office rent	20,000$
Management Expenses	2500$
Bank charges and Commission	500$
Salesman commission	1500$
Warehouse Staff salaries	3500$
Factory Lighting	2800$
Work-In-Progress on 1 Janurary 2020	50,000$
Raw material on 31st December 2020	30,000
Carriage Outwards	700$
Material Purchased	100,000$
Cost of research	80,000$
Debt Collection Charges	6000$
Office Salaries	30000$
Finished goods on 31 December 2019	90,000$
Work-In-Progress on 31st December 2020	20,000$
Finished Goods on 31 st December 2020	30,000$
Carriage Inward	6700$
Delivery Van Fuel	9000$
Supervisors Salary	40,000$

Global manufacturers produce 200,000 units of Pipe equipment and sell them at 200$ each. As a Supply chain analyst, it has asked you to analyse their expenses and give a detail description about various expenses. Below mentioned is the detail of various expenses: