Problem 5.3 From the books of account of M/S ZYX Enterprises, the following details have been for the year ending 31 March 2012: Stock of materials-Opening 1,8800 Closing 2,00000 Materials purchased during the year 832,000 Direct wages paid 2,38A00 Indirect wages 16,000 Salaries to administrative staff 40,000 32,000 Freight-Inward Outward 20,000 Sales 15,79,800 Cash discount allowed 14,000 Bad debts written off 18,800 Repairs of plant and machinery 42,400 Rent rates and taxes-Factory 12,000 Office 6,400 Travelling expenses 12,400 Salesmen's salaries and commissions 33,600 Depreciation written off- tand Machinery 28,900 Furniture 2,400 Director's fees 24,000 Electricity charges (factory) 48,000 Fuel (for boiler) 64,000 Sale of scrap 500 General charges 24.800 Manager's salary 48,000 The manager's time is shared between the factory and the office in the ratio of 20 80 From the above details you are required to prepare a cost sheet to show: (a) Prime Cost, (b) Factory Cost, (c) Cost of