The financial records by Deccan Manufacturing Ltd. reveal the following data for the year ended March 31, 2020:- (in ( in thousands) Sales (20000 units) Material Wages Factory overheads thousands) 4000 Work-in-progress: Closing 16000 Material 1600 Labour 800 Overheads (factory) 720 416 Goodwill written off Interest on capital 48 32 32 Office and Administrative overheads 320 32 Selling and distribution 288 Dividend received 10 overheads Closing stock of finished 240 Interest received 5 goods (1230 units) In the costing records, factory overheads are charged at 100% of wages, administration overheads at 10% of works cost and selling and distribution overheads at 316 per unit sold. Prepare a statement reconciling the project as per cost records with the profit as per financial records of the company. All working should form part of your