1. Prepare the cost sheet from the following details;

Raw materials consumed	40,000
Wages paid to laborers	10,000
Directly chargeable expenses	2,000
Oil and waste	100
Unproductive wages	1,100
Storekeepers wages	500
Electric power	200
Lighting : Factory	500
Lighting : Office	200
Rent: Factory	2,000
Rent: Office	1,000
Repairs and renewals : Factory plant	500
Repairs and renewals: office	1,200
Managers Salary	2,500
Directors Fees	2,000
Telephone expenses	200
Traveling expenses: Office	500
Traveling expenses: Sales	1,500
Selling and distribution expenses	1,250
Advertising expenses	750
Warehouse charges	500
Carriage outward	100