From the following information prepare a cost statement
Stock on 1st January 2007

Raw materials 45.000
Work in progress 22.000
Stocks on 31st Dec.2008

Raw materials 65.000
Work in progress 19.000
Purchases of raw materials 670.000
Carriage in ward 25.000
Returns of raw materials 15.000
Direct wages 280.000
Factory rent 60.000
Power 48.000
Depreciation of plant 35.000
Supervisors salaries 55.000
Office salaries 70.000
Office expenses 12.000
Depreciation of office equipment 5.000
Salesman's salaries 68.000
Delivery van expenses 27.000
Depreciation of delivery van 18.000
Advertisement 12.000

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