The following figures are extracted from the statement prepared by the Cost Accountant and the Trial Balance of ABC Ltd., which is a single product company calculate Value Added and its application: Net Sales Raw Materials consumed Direct Wages Power and Fuel Stores and Spares Depreciation Charged to production cost centres Factory Overheads: Salaries and wages Depreciation Rates and Taxes Other Overheads Administrative Overheads: Salaries and Wages Rates and Taxes Other Overheads Selling and Distribution overheads: Salaries and Wages Packing and Forwarding Depreciation Particulars Other overheads Net Profit 31.03.2019 1,740.00 1,140.00 35.00 30.00 6.00 16.00 45.00 21.00 19.00 51.00 10.00 12.00 62.00 16.00 18.00 14.00 85.00