Q8 Flex Shoe Co. make two sorts of shoes An and B. Expenses for the year finished 31-3-2013 were:

Direct materials 15,00,000

Direct wages 8,40,000

Creation overhead 3,60,000

27,00,000

There was no work-in-progress toward the start or toward the year's end. It is determined that:

(a) Immediate material in type A shoes comprises twice however much that in kind B shoes,

(b) The immediate wages for type B shoes were 60% of those of type A shoes,

(c) Creation overhead was the equivalent per pair of An and B type.

(d) Regulatory overhead for each kind was 150% of direct wages,

(e) Selling cost was ' 1.50 per pair.

(f) Creation during the year were : Type A 40,000 sets of which 36,000 were sold;

Type B 1,20,000 sets of which 1,00,000 were sold.

(g) Selling cost was ' 44 for type An and ' 28 for type B for every pair.

Set up an assertion showing cost and benefit.