From the following particulars, prepare cost sheet for the year ended 31.12.

2013
Rs
Stock of finished goods (1.1.2013) 6000
Stock of raw materials (1.1.2013) 60,000
Work in progress (1.1.2013) 15,000
Purchase of raw material 4,55,000
Factory rent, taxes 7,250
Other production expenses 43,000
Stock of finished goods (31.12.2013) 15,000
Wages 1,75,000
Work manager salary 20,000
Factory employees salary 70,000
Power expenses 9,500
Office expenses 32,500
Sales for the year 9,60,000
Stock of raw material (31.12.2013) 50,000
Work in progress (31.12.2013) 10,000

Mr. Zia furnishes the following data related to the manufacture of a standard product during
the month of August 2008

Raw material consumed - Rs 15,000

Direct labour Rs 5,000
Direct expenses Rs. 4000
Machine hours worked - 900
Machine hour rate - Rs 5
Administration overheads = 20% of works cost
Selling overheads - Rs 0.50 per unit
Unit produced - 17,100
Unit sold - 16,000 @ Rs 4 per unit
You are required to prepare a cost sheet from the above showing:-
The cost per unit
Cost per unit sold and profit for the period