Raw mat 70000
Dir labour 90000
Foh 99000(110 % of direct labour)99000
Manufacturing cost 259000
Less; cogm 219000
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Balance of goods in process at October 31 40000
Required ;

If the cost of raw material relating to the jobs in process on October 31 amount rs.10600
Determine the amount of direct labour and factory overhead which has been charged to the jobs still in process at October 31.