DIRECT EXPENCES
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| 1 | wages | |
| 2 | carriage inward | |
| 3 | factory lighting | |
| 4 | inpurt expences | |
| 5 | Royalty | |
| 6 | Fuel and power | |
| 7 | manufacture expences | |
| 8 | wages and salary expences | |
| 9 | Cole ,water and gas | |
| 10 | excise duty | |
| 11 | Ware hourse expences | |
| 12 | motive expences | |
| 13 | dock charge | |
| 14 | Freight | |
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