The following data relates to M/s. ZULFIQAR Co. for the month of August 2020 (who maintains Job Order Cost System). Data Material purchased on account Rs. 135,000 Material requisitioned and Factory Labour used Material Factory Labour Job No. 201 Rs. 12,000 Rs. 20,000 Job No. 202 Rs. 8,000 Rs. 15,000 Job No. 203 Rs. 25,400 Rs. 14,000 Job No. 204 Rs. 18,600 Rs. 12,000 For general factory use Rs. 5,000 Rs. 8,000 Factory overhead cost incurred on account Rs. 50,800 Depreciation of Machinery Rs. 10,000 The Factory overhead rate is 110 % of direct labour cost. Job completed: No. 201, 202 & 203. Job No. 201 and 203 were shipped and customers were billed for Rs. 104,000 & Rs. 105,000. 

Required: 

Calculate 

a) Total Direct Material Used 64000 

b) Total Direct Labour Used 61000 

c) Cost of Jobs Completed 

d) Cost of Jobs Sold 

e) Profit of both Jobs Sold

f) Factory Overhead (Underapplied or Over applied) with Amount of

COST ACCOUNTING