Q$1.$ The following details have been extracted from Sam Ltd$.\text{'}$s books of accounts for the year ending March $31,2023.$ The manager of the company is shared and divides his time between the factory and the office in the ratio of $20$:$80.$ You are required to compute: $($a$)$ prime cost, $($b$)$ factory overhead, $($c$)$ factory cost, $($d$)$ over head and $($e$)$ cost of sale.

$(10$ Marks$)$

$\backslash$table$[[$Stock of Materials: Opening,$2,82,000\mathrm{.}00$