Direct materials 8,00,000 Direct wages 3,00,000 Carriage inward 40,000 Indirect wages 90,000 Factory cost 2,75,000 Stock on raw materials (31.12.2002) 80,000 Work in progress (31.12.2002) 70,000 Sales (1,20,000 units) 25,00,000 Indirect materials 1,75,000 Office and Administrative overhead 80,000 Selling and Distribution overhead 1,00,000 Stock