The Black Pepper Corporation desires to classify the cost and provides you the figure of trial balance for the period ended on December 31, 2016 as under: Rupees Material Consumed 30% of direct labour cost Factory overhead 60% of direct labour cost Finished goods Beginning 49,000 Finished goods Ending 68,000 Work in process Beginning 42,000 Work in process Ending 51,300 Materials Beginning 29,500 Materials Ending 25,810 Cost of goods manufactured 460,000

Required: Prepare Cost of Good Manufacture Statement