The accounts of Sharp Manufacturing Co. for the year ended 31st March, 2021, give the following data: 360,000 428,200 41,000 1,100,000 12,000 25,800 7,400 9,000 Production wages Direct material used Chargeable expenses Sales Power and Fuel Office salaries Carriage outward Bad debts written off Rent, rates and taxes (i) Office (ii) Works Travelling expenses Travellers' salaries and commission Depreciation on plant and machinery Depreciation on office furniture Gas and water (3/ 4 Factory, 1/ 4 Office) Manager's salary (3/ 4 Factory, 1/ 4 Office) General expenses Hire of crane 6,000 17,400 8,600 14,500 8,500 4,000 13,600 36,000 10,000 11,000 Prepare a statement showing (i) Prime Cost (ii) Factory Cost and (iii) Total Cost and (iv) Net Profit