1. Following are cost records of product X of SV Ltd., for the year ending 31^st March 2019:

Particulars	Amount (Rs.)
Sales (100,000 units)	12,00,000
Raw material (01.04.18)	60,000
Raw material (31.03.19)	43,000
Material purchased	185,000
Freight paid on raw material	8,000
Direct wages	176,000
Factory overheads	122,000
Rent paid	36,000
Office salary	14,000
Selling expenses	67,000

The company has opening inventory of work in progress of Rs. 58,000 and finished goods (20,000 units) of Rs. 200,000.

On 31.03.19, the company has inventory of work in progress worth Rs. 78,000 and finished goods (25,000 units) worth Rs. 276,000.

Prepare the Cost Sheet for year ending 31.03.2019, and determine the profit margin that the company is earning.