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 labourcost
Factory overhead	60% of direct labourcost
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