The accounts of JFK Ltd for the year ended 31st December 2020 are given below:-

Particulars	Amount (Rs)
Opening Stock	6,720
Material Purchased	150,000
Material returned to suppliers	2,000
Direct Labour	50,000
Direct Expenses	20,000
Factory Expenses	15,300
Office & Admin Expenses	8,000
Selling & Distribution Expenses	7,900
Closing Stock	7,720
Profit Margin to be kept	10,000

Calculate A) Material Cost B) Prime Cost C) Works Cost D) Cost of Production E) Cost of sales F) Sales value