The books of Adarsh manufacturing company present the following data for the month of June 2005:Direct labour cost is Rs 35,000 being 17.5% of works overheads. Cost of goods sold excluding administration expenses is Rs 1,12,000.Inventory account showed the following opening and closing balances:

1 June

30 June

Raw materials

16,000

21,200

WIP

21,000

29,000

Finished goods

35,200

38,000

Other data:

Selling expenses

7,000

General and administration expenses

5,000

Sales for the month

1,50,000

You are required to compute the value of materials purchased.