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Rs. 0. No. 02 The cost accountant of Faizan Manufacturing Co, has prepared the following summary: - Inventories at 1" Sep. 1990 Rs. Raw Material 40,000 Work in Process 12,000 Fuel 2,000 Factory Repair Parts 2,800 Finished Goods 14,000 70,800 Raw Material Purchases 58,000 Fuel Purchases 5.200 Direct Labour 83,100 Miscellaneous Factory Overhead 2,300 Repairs to Factory (Including purchase of parts) 4,200 Depreciation of plant 2,700 Superintendence 1,200 Transportation out 1,100 Purchases Discount Lost 800 Indirect Factory labour 2,000 231,400 Inventories at 30th Sep. 1990 Raw Material 36,000 Work in Process 15,000 Fuel 3,400 Factory Repair Parts 2,600 Finished Goods 12,000 69,000 162,400 Required: A statement showing Cost of Goods Sold in proper form