Prepare a cost sheet from the following Particulars given below. Particulars Cost of raw materials S 205,000 Advertising 10,000 Depreciation on plant machinery 10500 Factory office salaries 60000 Legal expenses 3000 Supervisor salaries 50500 Factory rates and insurance 10000 Carriage outwards 10500 Direct labor 200000 Bad debts 3000 Office stationery 2000 Rent of factory 20500 Office salary 100000 Commission on sales 40000 Audit fees 3000 10500 Income tax Donation to charitable institutions 5000 100000 Purchase of new plant Profit 25% on total cost 82