From the following particulars of product X, compile the cost sheet for the month of March 1991:

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Raw material: Opening stock Purchases Closing stock Direct labour Factory overheads Office and administrative overheads Finished stock: Opening stock: 500 units at Rs 11.20 per unit Closing stock: 1,500 units at current cost price Profit on sales: 20% Selling and distribution overheads: 20,000 Units produced: 25,000 units Rs 20,000 1,50,000 10,000 60,000 22,500 27,500