Draw a statement of cost from the following particulars:

Rs

Opening stock:

Materials

2,00,000

Work in progress

60,000

Finished goods

5,000

Closing stock:

Materials

1,80,000

WIP

50,000

Finished goods

15,000

Materials purchased

5,00,000

Direct wages

1,50,000

Manufacturing expenses

1,00,000

Sales

8,00,000

Selling and distribution expenses

20,000