8. From the following information prepare a cost sheet for the month of December 2018. Rs. Stock on hand - 1.12.2018: Raw Materials 25,000 Finished Goods 17,300 Stock on hand - 31.12.2018: Raw Materials 26,200 Finished Goods 15,900 Carriage on Purchases 1,100 Work-in-Progress - 1.12.2018 8,200 Work-in-Progress - 31.12.2018 9,100 Sale of finished goods 72,300 Direct Wages 17,200 Non-productive wages 800 Direct expenses 1,200 Factory overheads 8,300 Administrative overheads 3,200 Selling and distribution overheads 4,200