Answer:
Factory Cost
Direct Material - Material Consumed 60,000,000
Direct Labour - Productive Wages 20,000,000
Direct Expenses 5,000,000
Factory Overhead
Salary of a Factory/Production Manager 6,000,000
Factory Rent 2,000,000
Repair and Depreciation on Machine 600,000
Oil grease/ Lubricating 500,000
Total Factory Cost 94,100,000.00