4. From the following information, prepare cost sheet. Direct Material - Rs. 1,60,000 Direct Labour - Rs. 45,000 Direct Expenses - Rs. 15,000 Factory Overheads - 35,000 Office and Admin. Overheads 20% of works cost Selling and Distribution overheads - 45,000 Opening stock of finished goods - 25,000 Closing stock of finshed goods - 10,000 Profit on sales 10%