You are required to prepare the cost sheet and compute the amount to be charged to costing profi t and loss account.

Input 500 units @ Rs. 10 per unit.
Direct labour Rs. 3,000.
Factory overheads 100% of direct labour.
10% of the units introduced is considered as normal spoilage which realizes Rs. 6 per unit.
Another 10% of the input is considered to be normal defectives.
Actual spoilage amounts to 75 units; while actual defectives are 100 units. The cost of rectifi cation of defective goods is Rs. 5 per unit.