CMA INTERMEDIATE costing contract

Materials purchased 1,16,126
Materials issued from stores 19,570
Plant, which has been used on other contracts 25,046
Additional plant 7,220
Wages 1,47,268
Direct expenses 4,052
Proportionate establishment expenses 17,440
The contract which had commenced on 1st February, 2017 was for ` 6,00,000 and the amount certified
by the Architect, after deduction of 20% retention money, was ` 2,41,600 the work being certified on
30th June, 2017. The materials on site were ` 19,716. A contract plant ledger was also kept in which
depreciation was dealt with monthly the amount debited in respect of that account is ` 2260. Prepare
Contract Account showing profit on the contract.
how to calculate work certified in this problem and lost and profit