Job costing

The data below relate to single accounting period in a jobbing engineering works of Uoroho Engineering Ltd.Etracts from job cost cards
Opening w-i-p(materials N5,310 labour N7,625 production overhead N5,415) charged during period(materials N16,420 labour N26,630 production overhead N16,760) closing w-i-p(materials N6,315 labour N8,085 production overhead N4,630)the financial accountant supplied the following information relating to the same period materials purchased N19,575 marketing and admin.overheadsN6,390 production overheads N15,310 sales N73,165.. the opening stock of material was N9,200.All completed jobs are invoice immediately to customers.please note that the cost department recovers selling and admin.overheads at the rate of 10%of the cost of the completed jobs.using the above information,you are required to write up the cost ledger and prepare a costing profit and loss Account for the period,Assuming that the firm operates an interlocking system with separate financial and cost accounts.financial control balance brought forward and work-in-progress were N22,950 and N18,350 respectively.