subject : cost accounting

i want answer right and plz add the right value

Rs. Question - 10 The cost accountant of Zeeshan Manufacturing Co. bas prepared the following summary: - Inventories at 1" Sep. 1990 Rs. Raw Material 30,000 Work in Process 20,000 Fuel 3,000 Factory Repair Parts 4,500 Finished Goods 24,000 Raw Material Purchases Fuel Purchases Direct Labour Miscellaneous Factory Overhead Repairs to Factory (Including purchase of parts) Depreciation of plant Superintendence Transportation out Purchases Discount Lost Indirect Factory labour 68,000 5,000 93,100 2,300 4,200 3,000 2,000 2,100 8,000 4,000 Inventories at 30 Sep. 1990 Raw Material Work in Process Fuel Factory Repair Parts Finished Goods 36,000 15,000 3,400 2,600 12,000 Required: A statement showing Cost of Goods Sold in proper form