From the following particulars of XYM Company prepare cost sheet and find out the total sales. Total production $200,000 Tons Direct labour $200,000 Stock of raw materials on 1st April: $2,500 Stock of raw materials on 30 April: $1,500 Donation $500 Cost of raw material $250,000 Indirect labour $50000 Expenses on Warehouse $10,000 Office expenses $25000 Stock of finished goods on 1st April: $2,500 Debt collection expenses $ 400 Stock of finished goods on 303 April: $1,000 Direct office expenses $25,000 Packing and forwarding expenses $10,000 Fees of directors $20,000 Depreciation of plant and machinery $15,000 It should be noted that 20% of cost of sales is kept as profit W.L.P on 1st April: $1,500 Advertising $500 W.I.P on 30 April: $2,500