The following extract of costing information relates to commodity A for the year ending $31$ December $2021$ : Purchases of raw materials $60000$

Direct wages $50000$

Rent $,$ rates $,$ insurance and works oncost $20000$

Carriage inward $1000$

Stock $-1$ January $2021$ :

Raw materials $10000$

Finished products $-2000$ tonnes $8000$

Stock $-31$ December $2021$ :

Raw materials $11000$

Finished products $-4000$ tonnes $-$

Work $-$ in $-$ progress $-1$ January $20212400$

Work $-$ in $-$ progress $-31$ December $20218000$

Cost of factory supervision $4000$

Sales of finished products $150000$

Advertising $,$ discount allowe and selling costs were $0\mathrm{.}40$ per tonne sold $32000$ tonnes of the commodity were produced during the period $.$ Prepare a Production Statement to ascertain : $($a$)$ the cost of the output of the period and the cost per tonne of production ; $($b$)$ the net profit $.$

Ans $.$ Cost of sales : Rs $132350$ Net profit : Rs $150000$