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 40% of direct labour cost Factory overhead 60% of direct labour cost Finished goods Beginning 50,000 Finished goods Ending 70,000 Work in process Beginning 45,000 Work in process Ending 54,800 Materials Beginning 31,300 Materials Ending 23,120 Cost of goods manufactured 340,000 Required: Calculate the following requirement. Direct Material Direct Labour Factory overhead Total manufacturing cost Material Purchase Cost of good sold.