Problem 18: The following data relate to the manufacture of a product during the month of April: Raw materials consumed Rs. 80,000 Direct wages Rs. 48,000 Machine hours worked 8,000 Machine hour rate Rs. 4. Office overhead 10% on works cost Selling overhead Rs. 1.50 p.u. Units produced Rs. 4,000 Unit sold 3,600 at Rs. 50 each. Prepare a cost sheet and show (a) Cost Per Unit and (b) Profit for the period. (B.Com., Bharathidasan, Madurai) Solution: Cost Sheet for the month of April (output 4,000 units) Total Cost Rs. Cost P.u. Rs.