A component item involves material cost of Rs. 6 per unit and 10 minutes to produce. The operator is paid Rs. 72 per hour and machine hour rate is Rs. 150. The setting-up of the machine to produce the compo- nent takes 2 hours and 20 minutes. Prepare cost sheet showing production and set-up costs for a batch of (1) 100 units and (b) 1000 units