The accounts of Ranu Ltd for the year ended 31st March, 2025, shows the following: Particulars (₹) Carriage Inward 7,150 Administrative Office…

Cost Statement for the year ended 31st March, 2025 Particulars (₹) (₹) Raw Materials Consumed: Stock of Raw Materials as on 1st Apr, 2024 50,000 Add: Materials Purchased 2,00,000 Add: Carriage Inward 7,150 Less: Stock of Raw Materials as on 31st March, 2025 (64,500) Raw Materials Consumed 1,92,650 Production Wages 1,20,000 Prime Cost 3,12,650 Add: Works/Factory Overheads: Salaries related to factory office 7,000 Repairs to Plant and Machinery 4,450 Rent, Rates, Taxes, Insurance etc. – Factory 8,500 Depreciation on Plant and Machinery 6,500 Gas and Water (Factory) 1,500 Manager's Salary (3/4) 7,500 Works or Factory Overheads 35,450 Works/Factory Cost 3,48,100 Add: Office and Administration Overheads: Administrative Office Salaries 12,600 Rent, Rates, Taxes, Insurance etc. – Office 2,000 Depreciation on Office Furniture 500 Director's Fees 6,000 Gas and Water (Office) 500 Manager's Salary (1/4) 2,500 General Expenses 3,400 Office and Administration Overheads 27,500 Cost of Production/Cost of Goods Sold 3,75,600 Add: Selling and Distribution Overheads Carriage Outward 4,300 Travelling Expenses 2,100 Selling and Distribution Overheads 6,400 Total Cost of Sales 3,82,000 Add: Profit (Balancing Figure) 68,000 Sales 4,50,000