Simple cast - direct labour cost unknown. From the following data, prepare a cost sheet : Opening Stock of Direct Materials 30,000 Closing Stock of Direct Materials 20,000 Purchase of Direct Materials 1,90,000 Sales 6,50,000 Prime Cost 4,10,000 Factory Expenses 1,20,000 Administration Expenses 90,000 10% of the output remained unsold. There was no direct expenses