The following information has been obtained from the records of AJ Corporation Ltd for the period from January 1 to June 30, 2013.

PARTICULARS 1. 1.2013 $ , 30.6.2013 $

Cost of Raw Materials 10,000 , 7,500

Cost of Work in Progress 5,000 , 6,000

Cost of Stocks of finished Goods 25,000 , 22,500

Transactions during six months are :

Purchase of Raw Materials 225,000

Wages Paid 110,000

Factory-Overheads 40,500

Administration Overheads 25,000

Selling and Distribution Overhead 10,000

Sales 1,000,000

provide cost sheet