Sample show accounts in Profit & Loss report pg 73

Here is a sample of the report:

55 	COST OF SALE	CLOSING STOCK-FINISHED PRODUCT-COSA			(364,280.00)
56					CLOSING STOCK-RAW MATERIAL-COSA				(2,746,849.68)
57					CLOSING STOCK-SEMI FINISHED PRODUCT-COSA	(260,755.60)
58					OPENING STOCK-FINISHED PRODUCT				152,959.00
59					OPENING STOCK-RAW MATERIAL					3,111,627.20
60					OPENING STOCK-SEMI FINISHED PRODUCT			470,321.60
61					RAW MATERIAL								5,477,199.66
62	COST OF SALE 	Total										5,840,222.18
63 	DIRECT EXPENSE	DEPRECIATION-FACTORY						265,052.05
64					ELECTRICITY-FACTORY							1,369.20
65					GUARANTEE CARD								3,031.55
66					INK SOLVENT									320.00
67					LABELLING									563.50
68					MASTERBATCH									3,555.00
69					PACKING MATERIAL							2,780.02
70					PALLET										797.99
71					UPKEEP OF PLANT								12,362.00
72 	DIRECT EXPENSE 	Total										289,831.31
73 	INCOME			SALE										(13,491,982.03)
74	INCOME 			Total										(13,491,982.03)
75 	LABOUR COST		ATTENDANCE ALLOWANCE-FACTORY				12,460.00
76					BONUS-FACTORY								63,371.00
77					SALARY-FACTORY								21,116.22
78					SALARY-FACTORY-ALLOWANCE					56,506.97
79					SALARY-FACTORY-BASIC						276,214.51
80					SALARY-FACTORY-CONTRACT						45,720.00
81					SALARY-FACTORY-COUPON						13,455.00
82					SALARY-FACTORY-EPF-EMPLOYER					26,234.00