Q$\mathrm{.}36$ Prepare a cost shect from the following information:

$(6)$ Direet manerials $\frac{1}{3}$ et cost of sales

$($ii$)$ Direct labour $\frac{1}{4}$ of cost of sales

$($i$)$ direct expenses $1/12$ of cost of sales

$($ii$)$ Works overleads $20\%$ of prime cost

$($iii$)$ Office overheads, selling expenses and distrihutions expenses ane in the tatio of $3/9$:$4/9$:$2/9$ respectively

$($iv$)$ Profit is $1/10$ of sales

$($v$)$ Sales less direct cost is R $-8,00,000$