The following data is presented by the supervisor of a factory for a Job: per unit Direct Material Direct Wages @ *4 per hour (Departments A-4 hrs, B-7 hrs, C-2 hrs & D-2 hrs) Chargeable Expenses Total Material Direct Wages Dept. A Dept. B 60 20 200 Analysis of the Profit and Loss Account for the year ended 31st March, 2019 Dept. C Dept. D Special Store items 12,000 8,000 10,000 20,000 2,00,000 Sales 120 50,000 6,000 4,30,000 Overheads Dept. A Dept. B Dept. C Dept. D Gross Profit c/d Selling Expenses Net Profit 12,000 6,000 9,000 17,000 44,000 1,30,000 4,30,000 90,000 Gross Profit b/d 40,000 1,30,000 4,30,000 1,30,000 1,30,000 It is also to be noted that average hourly rates for all the four departments are similar. Required: (i) Prepare a Job Cost Sheet. (ii) Calculate the entire revised cost using the above figures as the base. (iii) Add 20% profit on selling price to determine the selling price.