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