To Opening Stock 2,50,000 By Sales (47,500 units) 59,85,000. (Finished goods 2500 units) By Closing Stock 5,00,000. To Raw Materials 20,80,000 (Finished Goods 5000 units) To Direct Wages 15,15,000 By Commission Received 35,000. To Factory Expenses 10,18,000 By Bad Debts Recovered 12,000.