ABC Ltd. started a factory in Kolkata on 1st April, 2021. Following details are furnished about its activity during the year ended 31st March 2022. Raw Material consumed 40,000 units @ 7 per unit. Direct Wages: Skilled worker 9 per unit. Unskilled worker 6 per unit. Royalty (on raw material consumed) @ 3 per unit. Works overheads @ 8 per machine hour. Machine Hours Worked 25,000. Office Overheads at 1/3rd of works cost. Sales Commission @ 4 per unit. Units produced 40,000 Stock of units at the end 4,000 units, to be valued at cost of production per unit. Sale price is 60 per unit. Prepare Cost sheet showing the various elements of cost.