The following particulars have been extracted from the books of a manufacturing company for the month of December 2009:

Out of 48 working hours in a week, the time devoted by the manager to the factory and offi ce was on an average 40 hours and 8 hours respectively. 1,00,000 units were produced and sold. There was no opening and closing stock of it.
You are required to prepare a cost sheet showing:
1. Cost of materials consumed 2. Prime cost 3. Works overhead 4. Works cost 5. Offi ce and administration overhead 6. Cost of production 7. Selling and distribution overhead 8. Cost of sales Each with percentage to total cost and cost per unit

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Rs. Stock of materials as on 1 December 2009 Stock of materials as on 31 December 2009 40,000 50,000 Materials purchased during the month Drawing office salaries 2,00,000 9,000 Counting house salaries Carriage on purchases Carriage on sales 9,000 7,000 4,000 Cash discount allowed 2,750 Bad debts written off 3,000 Repairs of plant, machinery and tools 8,000 Rent, rates, taxes and insurance (factory) 4,000 Rent, rates, taxes and insurance (office) 600 Travelling expenses 3,000 Traveller's salaries and commission 10,000 Productive wages 1,20,000 Depreciation written off on plant, machinery, tools 6,000