Direct wages Machine expenses Factory overheads Raw materials consumed Production (Gross) Wastage Opening stock of raw materials Closing stock of raw materials Sh. 25,000 14,000 11,000 80,000 Units 2,750 150 - - Sh. 50,000 12,000 15,500 - Units - 210 250 440 Sh. 65,000 12,000 9,000 - Units - 200 500 100