M/S. Indu Industries Ltd., are the manufactures of

Moonlight Torches. The following data relate to

manufacture of torches during the month of

March 2015.

Raw materials

consumed

Rs. 20,000

Direct wages Rs. 12,000

Machine hours worked 9,500hours

Machine hour rate Rs. 2

Office overheads 20% of works cost

Selling overheads 50 paise per unit

Units produced 20,000units

Units sold 1..0@Rs. 5 per unit

Prepare cost sheet showing the cost and the profit

per unit and the profit earned.