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 hatch passes through 3 departments, A, B and C. Materials used for the batch: Department A-600 units a 10 per unit Department B50 units @ T20 per unit Direct labour Department A-10 hours a 20 per hour Department B-2 hours a 325 per hour Department C10 hours a t15 per hour Factory overhead Department A150 per cent on direct wages Department B-10 per labour hour Department C66.67 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 retumed 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 35 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