From the following particulars relating to the production and sales for the year ended 30th June 2013, prepare Cost Sheet showing Prime Cost, Works Cost, Cost of Sales and Profit per unit: Particulars Rs. Raw material purcahsed as on 1.7.2012 12,500 Work in progress as on 1.7.2012 at prime cost = Rs. 15,000 Add manufacturing expenses = Rs. 3,000 18.000 Finished goods at cost as on 1.7.2012 (8000 units) 60,000 Raw material purchased 1,00,000 Scanned with CamScanner Rs. 5,000 5,000 70,000 25.000 1,35,000 Particulars Freight on raw material purchased Loss of material by fire Factory expenses Chargeable expenses Direct labour Administrative expneses @ Rs. 2 Selling expenses @ Re. 1 Distribution expneses Sale of finished goods (28000 units) Raw material as on 30.6.2013 Work in progress as on 30.6.2013 at prime cost = Rs. 10,000 Add manufacruring expenses = Rs. 8,000 Stock of finished goods as on 30.6.2013 (10000 unts) Assume sales are made on FIFO basis. 15,000 4,00,000 20,000 18,000 Scanned with CamScanner