... wages) 40,000 Factory Cost 2,82,000 Add: Office Overhead (10% of Factory cost) 28,200 Cost of Production (20,000 units) 3,10,200 Add : Cost of Opening stock finished goods ... 32,000 Tons of commodity were produced during the period. You are to ascertain (i) Prime Cost; (ii) Works Cost; (iii) Total Cost of Production: (iv) Gross Profit: and (v) Net Profit per ton. ... methods. No. of workers at the beginning of the years 2,000 No. of workers at the end of the year 2,400 No. of workers resigned 150 No. of workers discharges 70 No. of workers replaced...