Q1. The following balances have been taken from the general ledger for Royal Fan Manufacturing Company:

Raw Materials Inventory (1-12-2014)	Rs. 40,000
Raw Material Purchases	190,000
Raw Materials Returns	9,000
Carriage Inwards	15,000
Direct Labor	255,000
Indirect Labor	60,000
Depreciation (Machinery)	30,000
Hear, Light and Power	25,000
Factory Rent and Taxes	31,000
Factory Repairs Expense	19,000
Foreman s Salary	25,000
Raw Material (31-12-2014)	58,000
Work in Process (1-12-2014	63,000

The foreman estimates that Rs. 32,000 of Raw Materials and Rs. 25,000 of Direct Labor are to be allocated to the unfinished goods in process on 31-12-2014.

Calculate amount of Cost of Goods Manufactured.

Q2:

Javed Corporation had only one job in process on June 1. The job had been charged with Rs.3,400 of direct materials, Rs.4,640 of direct labor, and Rs.9,200 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of Rs.23.00 per direct labor-hour. During June, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance	?
Purchased during the month	45,000
Used in production	41,500
Labor:
Direct labor-hours worked during the month	2,250
Direct labor cost incurred	27,520
Actual manufacturing overhead costs incurred	52,800
Inventories:
Raw materials, June 30	12,400
Work in process, June 30	34,190

Work in process inventory on June 30 contains Rs.7,940 of direct labor cost.

Calculate Cost of direct material at start (i.e. at June 1).