3. Prepare Cost Sheet from the following data provided by Kashef & Co. for the year ending 31" December 2020. Element Raw Material Direct Labour Machine hours Units Amount/ no. S 20,000 S 11000 hours 1100 S 10 machine hour rate 50% of machine hours are direct Office overheads Production units Units sold Selling price per unit S Selling expenses 10% of works cost 23200 20000 0.75