The following data pertain to the operations of Falcon Company for the month:

On October 1, the company had the following inventories:

Material Rs. 24,000; finished goods Rs. 36,000.

During the month, materials purchased totaled Rs. 56,000; direct labor for October was Rs. 40,000, at a uniform wage rate of 6.40 per hour.

Marketing and administrative expenses for the month amounted to 10% of the net sales.

Inventories on Oct 31 were as follows.

Materials Rs. 20,000; finished goods Rs. 40,000. Net sales for October totaled Rs. 200,000. Factory overhead is applied to production on the basis of Rs. 8 per direct labor hour.


Required:

(1)  Prime cost; (2) Conversion cost; (3) Cost of goods manufactured; (4) Cost of goods sold