Q.8 The cost accountant of Fatima Manufacturing Co. has prepared the following summary: Inventories at 1st Sept 1990 Rs. Bs. Raw material 40,000 Work in Process 12,000 Fuel 2,000 2,800 14,000 58,000 5,200 83,100 Factory repair parts Finished goods Raw material purchased Fuel purchases Direct labour Miscellaneous factory overhead Repairs to factory (including purchase of parts) Depreciation of plant Superintendence Transportation out Purchases discount lost 2,300 4,200 2,700 1,200 1,100 800 Indirect factory labour 2,000 Inventories at 30th Sept 1990 Raw material Work in process 36,000 15,000 Fuel 3,400 2,600 Factory repair parts Finished goods 12,000 Required: A statement showing cost of goods sold in proper form