A company requires to calculate and present the budget for the next year from the following data:

Sales

21,00,000.

Direct-material cost

40% of sales.

Direct wages of 10 workers at

Rs. 600 per month.

Factory overheads:

Indirect labour:

Works manager

Rs. 2,100 p.m.

Foreman

Rs. 600 p.m.

Stores & Spares

3% on sales.

Depreciation on machinery

Rs. 30,000.

Light & Power

Rs. 6,000.

Other sundries

10% on direct wages.

Administration, selling and

Rs. 42,000 per year. distribution

Repairs & Maintenance

Rs. 21,000.