Q5 From the books of M/s ZYX Ventures, the accompanying subtleties have been extricated for the year ending march 31, 2013 :

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Stock of materialsOpening 1,88,000

Shutting 2,00,000

Materials bought during the year 8,32,000

Direct wages paid 2,38,400

Indirect wages 16,000

Pay rates to managerial staff 40,000

Cargo Inward 32,000

Outward 20,000

Deals 15,79,800

Money markdown permitted 14,000

Terrible obligations discounted 18,800

Fixes of plant and apparatus 42,400

Lease, rates and duties Industrial facility 12,000

Office 6,400

Voyaging costs 12,400

Sales reps' compensations and payments 33,600

Deterioration discountedPlant and Hardware 28,900

Furniture 2,400

Chief's charges 24,000

Power charges (production line) 48,000

Fuel (for kettle) 64,000

Sales of scrap 500

General charges 24,800

Director's compensation 48,000

The director's time is divided among the processing plant and the workplace in the proportion of 20 : 80.

From the above subtleties you are needed to set up an expense sheet to show :

(a) Prime Expense; (b) Processing plant Cost; (c) Cost of Creation ; (d) All out Cost; (e) Benefi