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