@book{212993,
	author = {Rao, M. E. Thukaram. and ebrary, Inc.},
	title = {Elements of costing},
	publisher = {New Age International,},
	year = {2009.},
	address = {New Delhi :},
	url = {http://site.ebrary.com/lib/rucke/Doc?id=10367721}
}