Problem-10: Prepare cost sheet from the following data:

Raw materials Productive wages Direct expenses Unproductive wages (indirect lab) Factory rent and taxes Factory lighting Factory heating Motive power Haulage Directors fees (works or Factory) Directors fees (office) Factory cleaning Sundry office expenses Expense Factory stationery Office stationery Loose tools written off

33,000 35,000 3,000 10,500 2,200 1,500 4,400 3,000 1,000 2,000 500 200 800 750 900 600

Rent and taxes (office) Water supply Factory insurance Office insurance Legal expenses Rent of warehouse Depreciation: Plant and machinery Office building Delivery vans Bad debt Advertising Sales department salaries Up keeping of delivery vans Bank charges Commission on sales

500 1,200 1,100 500 400 300 2,000 1,000 200 100 300 1,500 700 50 1,500

Production in units 10,000. Calculate Cost per unit.