From the following information, prepare Job No. 15, and Job No. 16 accounts in the job cost ledger:

Job No. 15 Rs.

Job No. 16 Rs.

Direct materials

9,600

4,800

Materials received from stores

67,200

57,600

Direct wages

38,400

20,000

Other direct expenses

4,000

2,000

The production overheads are to be taken at 100% of wages and administration overheads at 20% of the production cost. The contract price of Job No. 15, which is completed, is fixed at Rs. 2,20,000. Job No. 16 is in progress.