Q2. The following particulars have been extracted from Cheema Manufacturing Co. Ltd, Calcutta's books for the year ending March 31, 2022. Opening Stock of Raw Materials Closing Stock of Raw Materials Purchases Drawing office salaries Counting house salaries Carriage inwards Carriage outwards Cash discount received Repairs of Plant Rent of factory Rent and Taxes of office 10,600 3,000 1,000 3,100 8,400 1,40,000 7,100 600 6,000 1,500 300 General charges 5,000 Manager's salary 12,000 Out of 48 hours in a week, the time devoted by the manager to the factory and office was, on average, 40 hours and 8 hours, respectively, throughout the accounting year. Prepare a cost sheet and assess the total cost incurred by Cheema Manufacturing Co. Ltd. [10 Marks] [CO3, L5] Traveling expenses Travelers' salaries and commission Production wages Depreciation on Machinery Depreciation on Furniture Directors fees 47,000 50,000 2,08,000 9,600 14,000 8,200 5,100 3,400 Gas and water charges for the factory Gas and water charges for office