6. Prepare cost sheet for the month of January (Opening and closing materials) Stock of materials on 1" of January 25000 Stock of materials on 31" of January 26200 Purchase of raw materials 21900 Carriage on purchase 1100 Sale of finished goods 72300 Direct wages 17200 Non production wages 800 Direct expenses 1200 Factory overheads 8300 Administration overheads 3200 Selling overheads 4200