The following details are available for the year ending 2021:

Particulars	RS
Direct wages	60,000
Purchase of material	72,000
Indirect material	3,600
Indirect wages	5,400
Office salaries	7,200
Employers contribution to employees state insurance	600
Printing and stationary	1,200
Power and fuel	864
Legal charges	5,400
Office rent	1,200
Sales(9000 units)	1,80,000
Opening stock:
Raw material	12,000
Work in progress	2,880
Finished goods(600 units at the rate of Rs.16.25per unit)	-
Closing stock:
Raw material	13,344
Work in progress	9,600
Finished stock (1200 units)	?

Prepare a cost sheet showing different elements of cost in total and per unit