Q$5.$ From the following information prepare a cost sheet to show: $($a$)$ Prime cost; $($b$)$ Works cost: $($c$)$ Cost of production ; $($d$)$ Cost of sales.

$\backslash$table$[[\backslash$table$[[$Raw materials$],[$purchased$]],78,000,$Showroom rent,$43,000,$Salary of foreman,$\backslash$table$[[56,00],[0]]],[$Carriage on purchases,$1500,$Office insurance,$1,850,\backslash$table$[[$Travelling$],[$Expenses$]],2300],[$Direct wages,$23,000,\backslash$table$[[$Interest Paid on$],[$debentures$]],1600,$Canaige Outward,$560],[$Factory Rent,$5900,\backslash$table$[[$Dividend paid$],[$to shareholders$]],6500,$Sale of waste,$1300],[\backslash$table$[[$Depreciation on$],[$Machinery$]],3600,\backslash$table$[[$Sale of factory$],[$scrap$]],400,$Factory Heating,$2300],[$Consumable Stores,$4000,\backslash$table$[[$Opening stock$],[$of finished$],[$goods$]],12,000,\backslash$table$[[$Opening stock of$],[$Raw Material$]],7600],[\backslash$table$[[$Warehouse repair and$],[$depreciation$]],12,000,\backslash$table$[[$Closing stock of$],[$finished goods$]],6,000,$Closing stock of$,5500]]$