(In a factory, works overheads are absorbed @ 60% of labour and office expenses @ 20% of works cost. The total expenditure is as follows :) Rs. Material (सामग्री) 2,00,000 Labour (श्रम) 1,50,000 Factory Expenses (कारखाना खर्च) 98,000 Office Expenses (कार्यालय व्यय) 85,000 10% of the output is in closing stock and sales total upto Rs. 5,10,000. Prepare a Reconciliation Statement.
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