Corporation submits the following data for September 1998:

Direct labor cost Rs. 30,000

Cost of goods sold Rs. 111,000 (Before adjusting for over or under applied overhead)

Factory overhead is applied at the rate of 150% of direct labor cost. Over or under applied factory overhead is charged to the cost of goods sold account. Inventory accounts showed these beginning and ending balances as follows:

Balance	September 1	September 30
Finished goods	Rs. 15,000	Rs. 17,500
Work in process	9,600	13,000
Materials	7,000	7,000

Other data:
Factory overhead (actual) Rs. 48,200
Marketing expense 14,100
General and Administrative expenses 22,900
Sales for the month 1,82,000

Corporation submits the following data for September 1998:

Direct labor cost Rs. 30,000

Cost of goods sold Rs. 111,000 (Before adjusting for over or under applied overhead)

Factory overhead is applied at the rate of 150% of direct labor cost. Over or under applied factory overhead is charged to the cost of goods sold account. Inventory accounts showed these beginning and ending balances as follows:

Corporation submits the following data for September 1998:

Direct labor cost Rs. 30,000

Cost of goods sold Rs. 111,000 (Before adjusting for over or under applied overhead)

Factory overhead is applied at the rate of 150% of direct labor cost. Over or under applied factory overhead is charged to the cost of goods sold account. Inventory accounts showed these beginning and ending balances as follows: