Don't answer if you don't know and within 10 minutes 25 The following figures for the month of April, 2012 were extracted from them records of a factory : Opening Closing (1.4.12) (30.4.12) Stock of raw materials Rs. Rs. Semi-finished goods 20,000 25,000 Unsold goods 25,000 35,000 Purchase of materials 36,000 (4,000 units) ? (5,000 units) Machine hour rate Rs. 80,000 Machine hours worked Rs. 16 per hour Productive labour 2,500 hours Chargeable expenses Rs. 55,000 Rs. 20,000 General office overhead Selling and distribution overhead Rs. 2.40 per unit Sale of 24,000 units Rs. 1.50 per unit Rs. 15 per unit (a) Prepare cost sheet for the month of April, 2012 assuming that sales are made on the basis of Last-in- First-ou principle. (6) What would be the difference in profit and value of closing stock of unsold goods. if such stock is valued at 'Simple average method