MaterialsCustom in manufacturing 60,000 MaterialsCustom in primary packing 10,000 MaterialsCustom in selling the product 1,500 MaterialsCustom in the factory Ans: (1) Prime Cost Rs. 85,000; (2) Works Cost Rs. 90,500; (3) Cost of Production Rs. 93,750; (4) Cost of Sales Rs. 1,00,000; (5) Profit Rs. 25,000; (6) Selling Price Rs. 1,25,000 10.