Raw materials purchase figure is missing. The books and records of Anand Manufacturing Company present the following data for the month of Au- gust, 2009 : Direct Labour Cost 16,000 (160% of factory overhead) Cost of Goods Sold 56,000 Inventory accounts showed these opening and closing balances : August 1 August 31 Raw Materials 8,000 8,600 Work-in-Progress 8,000 12,000 Finished Goods 14,000 18,000 Other data : Selling overheads 3,400; Administration Overheads 2,600; Sales for the month *75,000. You are required to prepare a statement showing cost of goods manufactured and sold and profits earned. [C.S. (Inter)]