X is manufacturing refrigerators and the following details are furnished in respect of its factory operations for the year ended 31.12.2009. Rs. Rs. Work in progress in the beginning At prime cost 51,000 Manufacturing expenses 15,000 66,000 Work-in-progress in the end At prime cost 45,000 Manufacturing exps 9,000 54,000 Stock in the beginning 2,25,000 Purchase of Raw materials 4,77,000 Direct labour 1,71,000 Manufacture expenses 84,000 Closing stock 2,04,000 On the basis of the above data, prepare a statement showing the cost of production