3. Prepare Cost Sheet from the following data provided by Kashef & Co. for the year ending 31 December 2020. Element Raw Material Units Amount/ no. S 20,000 Direct Labour S 11000 Machine hours hours 1100 machine hour rate S 10 Office overheads 10% of works cost Production units 23200 Units sold 20000 Selling price per unit S Selling expenses 0.75