The cost accountant of Zeeshan Manufacturing Co. has prepared the following summary:- Inventories at 1 Sep. 1990 Raw Material Work in Process Fuel Factory Repair Parts Finished Goods Raw Material Purchases Fuel Purchases Direct Labour Miscellaneous Factory Overhead Repairs to Factory (Including purchase of parts) Depreciation of plant Superintendence Transportation out Purchases Discount Lost Indirect Factory labour Rs. 30,000 20,000 3,000 4,500 24,000 Inventories at 30th Sep. 1990 Raw Material Work in Process Fuel Factory Repair Parts Finished Goods A statement showing Cost of Goods Sold in proper form. Required: Rs. 68,000 5,000 93,100 2,300 4,200 36,000 15,000 3,400 2,600 12,000 3,000 2,000 2,100 8,000 4,000