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:

Calculate the following requirement.

Direct Material

Direct Labour

Factory overhead

Total manufacturing cost

Material Purchase

Cost of good sold