Al Maha Engineering Company is listed in Muscat Securities Market. The total Capital Invested in a company is 25 million in which loan from Bank was 8 million. For the year 2018 company has manufactured and Sold 1,500 Laptop sets. The following are the particulars regarding the laptop sold and manufactured by them. Materials in the Stock were OMR 30,000 and they purchased additional material of OMR 50,000 and paid for Carriage in of 5,400. Wages amounting to OMR 12,520 has been incurred. They have spent the following expenses on Gas and Water for Factory OMR 8,000; for Office OMR 4,500, Rent and Insurance for Factory OMR 4,450, for Office OMR 6,250, total of managers salary amounting to 20,000 which 1/4 of the amount for Factory manager and 3/4 to Office manager. Depreciation was calculated on straight line balance method for the machineries in the office and factory and the value of depreciation for the Office was OMR 800 and Factory was OMR 1,400. Supervisor was paid salary of OMR 1,300.

Once the goods were manufacturing all the finished products were kept in a warehouse for which company has spent OMR 7,450 for its rent. There was Opening balance of finished goods of 10,000 and Closing Balance of Finished goods were 7,500. Work in process Opening 12,000, Work in process closing 8,450. One fourth of the warehouse was given for rent and the rent received by the company was OMR 3,467.

Total laptops manufactured has been sold at OMR 325,000 and in order to make a sales Company has spent on Advertisement OMR 13,000, Sales man expenses OMR 2,700, Show room cleaning expenses and Insurance were OMR 1,200 and OMR 2,540 and Sales Managers Salary of OMR 6,000. Free transportation was given to Customers and the company has spent OMR 27,000 for transporting the goods to different areas. In the Year End Company has paid Dividends to shareholders for OMR 35,288 and Paid Interest on the Bank Loan of OMR 11,555.

a. You are required to prepare a Cost Sheet from relevant information provided in Al Maha Engineering Company