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Mr pal furnishes the following data relating to the manufacture of a standard during the month of April 2012: Raw materials consumed $15,000 Direct labour charges $9,000 Machine hour rate $5 Machine hours worked 900 Administration overheads 20% on works cost Selling overheads 0.50 per unit Administration overheads Unit produced 17,100 Units sold 16,700 at 4 per unit You are required to prepare a cost sheet from the above, showing: (a) the cost per unit, (b) cost per unit sold and profit for the period