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Cost and Management Accouting Cost and Management Accouting Final Income Statement Particulars Blue Black Red Purple Total Sales 75000 60000 13950 1650 150600 Material Cost 25000 20000 4680 550 50230 Direct Labour 10000 8000 1800 200 20000 Total Direct Costs 35000 28000 6480 750 70230 Overheads Indirect Labour (Working Note 1) Scheduling Production 3333 3333.