Tasty Food Enterprises had the following inventories on 1 March 2019: Materials Rs. 24,000 Finished goods Rs. 25,000 Work in process Rs. 29,000 The work in process account contains following jobs: Job 951 Job 956 Job 975 Materials Rs. 2800 3,800 5,000 Labor Rs. 2100 3,500 4,000 Factory overhead applied Rs. 1700 1,900 4,200 Total Rs. 6600 9,200 13,200 The following transactions were under taken during March 2019 a) Material purchased Rs. 20,000 terms n/30. b) Material issued to production Rs. 18,000 which also includes Rs. 2,000 for indirect material. The direct material issued to jobs was Rs. 5,300 to job 951 Rs.4,800 to job 956 and Rs. 5,900 to job 975. c) Material returned to store room from factory amounted to Rs.500 of which Rs. 200 was indirect material the balance from job 975