AB & Co. manufactures two types of pens P & Q. The cost data for the year ended 30th September 1990, is as follows:

It is further ascertained that:

(a) Direct materials in type P cost twice as much as direct materials in type Q.

(b) Direct wages for type Q were 60% of those for type P.

(c) Production overhead was of same rate for both types.

(d) Administration overhead for each was 200% of direct labour.

(e) Selling costs were 0.50 paise per pen for both types.

(h) Selling prices were Rs. 14 per pen for type P and Rs. 10 per pen for type Q.

 Prepare a statement showing per unit Cost of Production, Total Cost, Profit and also total sales value and profit separately for two types of pen P & Q.
 
 

Rs. 4,00,000 2,24,000 Direct Materials Direct Wages Production Overhead 96,000 7,20,000