Q6 E Ltd. outfit the Following data for 10,000 units of an item made during the

year 2013 :

'

Material 90,000

Direct wages 60,000

Power and consumable stores 12,000

Roundabout wages 15,000

Plant lighting 5,500

Cost of amendment of blemished work 3,000

Administrative pay rates and the executives costs 33,500

Selling costs 5,500

Sale of scrap 2,000

Fixes, upkeep and devaluation of plant 11,500

The net selling cost was ' 31.60 per unit sold and all units were sold.

As from 1-1-2014, the selling cost was diminished to ' 31 for each unit. It was assessed that creation

could be expanded in 2014 by half because of extra limit.

Rates for materials and direct wages will increment by 10%.

You are need to prepare :

(a) Cost sheet for the year 2013 appearance different components of cost per unit, and

(b) Assessed cost and benefit for 2014.

Assume that 15,000 units will be delivered and sold during the year and processing plant overheads will be

recuperated as a level of direct wages and office and selling costs as a level of works cost.