P.13.6 You are required to prepare a cost-sheet of an engineering work showing the actual and estimated cost of a batch of 100 units from the following information: The batch passes through 3 departments, A, B and C. Materials used for the batch: Department A-600 units 10 per unit Department B-50 units @*20 per unit Direct labour Department A-10 hours @ 20 per hour Department B-2 hours @ *25 per hour Department C-10 hours Factory overhead 15 per hour Department A-150 per cent on direct wages Department B-10 per labour hour Department C-66.67 per cent on direct wages. j23 After the batch is complete, 100 units of raw materials issued to department A are found to be surplus and are returned to stores. A comparison of the actual costs with the estimated costs of the direct materials and the factory overhead has shown that the actual costs exceed the respective estimated costs by 20 per cent, whereas the actual labour costs is 25 per cent lower than the estimated costs. You are required to show in the cost sheet, the costs of the batch and the difference between the estimated costs and the actual costs. Show detailed workings separately.