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: Particulars 31.03.2019 1,740.00 1,140.00 35.00 30.00 6.00 16.00 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: 45.00 21.00 19.00 51.00 10.00 12.00 Salaries and Wages Rates and Taxes Other Overheads Selling and Distribution overheads: 62.00 16.00 18.00 Salaries and Wages Packing and Forwarding Depreciation Other overheads 14.00 85.00 Net Profit 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: Particulars 31.03.2019 1,740.00 1,140.00 35.00 30.00 6.00 16.00 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: 45.00 21.00 19.00 51.00 10.00 12.00 Salaries and Wages Rates and Taxes Other Overheads Selling and Distribution overheads: 62.00 16.00 18.00 Salaries and Wages Packing and Forwarding Depreciation Other overheads 14.00 85.00 Net Profit