5. From the following information prepare a cost sheet showing (i) Prime cost, (ii) Works cost, (iii) Cost of production, (iv) Cost of sales and (v) Profit: Particulars Amount $ Raw Materials purchased 535,000 Opening stock of Raw material 28,000 Closing stock of Raw material 32,000 Productive Wages 285,000 Indirect materials 21,000 Indirect expanses 21,000 Indirect wages 42,700 Office salaries 57,600 Carriage inwards 18,300 Direct expenses 53,000 Factory transportation 27,500 Advertisement 44,600 Office expenses 25,500 Printing and stationaries 16,000 Work managers Salaries 30,000 Carriage outwards 18,500 Office rent and insurance 21,600 Directors fees 22.000