Following information is available from the books of YSPP Ltd. for the current year ending 31st March: S. No. Particulars (₹) (₹) (i) Raw materials…

Statement of Cost of YSPP Ltd. for the year ended 31st March: S. No. Particulars (₹) (₹) (I) Material consumed: Raw materials purchased 35,00,00,000 Freight inwards 39,22,100 Add: opening stock of raw materials 63,00,000 Less: closing stock of raw materials (33,60,000) 35,68,62,100 (II) Direct employee (labour) cost: Wages paid to factory workers 1,02,20,000 Contribution made towards employees' PF & ESIS 12,60,000 1,14,80,000 (III) Direct expenses: Hire charges paid for hiring specific equipment 8,40,000 Amount paid for power & fuel 16,17,000 Amortised cost of moulds and patterns 7,84,000 Job charges paid to job workers 28,42,000 60,83,000 Prime cost 37,44,25,100 (IV) Works/ factory overheads: Lease rent paid for production assets 3,92,000 Depreciation on factory building 2,94,000 Depreciation on plant & machinery 4,41,000 Repairs & maintenance paid for plant & machinery 1,68,000 Insurance premium paid for plant & machinery 1,09,200 Insurance premium paid for factory building 63,350 Insurance premium paid for stock of raw materials & WIP 1,26,000 Salary paid to supervisors 4,41,000 20,34,550 Gross factory cost 37,64,59,650 Add: opening value of w-i-p 32,20,000 Less: closing value of w-i-p (30,45,000) Factory cost 37,66,34,650 (V) Quality control cost: Expenses paid for quality control check activities 68,600 Salary paid to quality control staffs 3,36,700 4,05,300 (VI) Research & development cost paid for improvement in production process 63,700 (VII) Administration cost related with production: Expenses paid for administration of factory work 4,15,100 Salary paid to production control manager 33,60,000 37,75,100 (VIII) Add: primary packing cost 3,36,000 Cost of production 38,12,14,750 Add: opening stock of finished goods 38,50,000 Less: closing stock of finished goods (63,00,000) Cost of goods sold 37,87,64,750 (IX) Administrative overheads: Depreciation on office building 1,96,000 Salary paid to manager- finance & accounts 32,13,000 Salary paid to general manager 43,96,000 Fee paid to auditors 6,30,000 Fee paid to independent directors 7,70,000 92,05,000 (X) Selling overheads: Repairs & maintenance paid for sales office building 63,000 Salary paid to manager- sales & marketing 35,42,000 36,05,000 (XI) Distribution overheads: Depreciation on delivery vehicles 3,01,000 (XII) Packing cost paid for re-distribution of finished goods 3,92,000 6,93,000 Cost of sales 39,22,67,750 Note: Demurrage is a type of penalty, thus will not form part of cost.