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 5,400 Indirect wages Office salaries 7,200 600 Employers contribution to employees state insurance Printing and stationary Power and fuel 1,200 864 Legal charges 5,400 1,200 Office rent 1,80,000 Sales(9000 units) Opening stock: Raw material Work in progress Finished goods(600 units at the rate of Rs.16.25per unit) Closing stock: 12,000 2,880 Raw material 13,344 9,600 Work in progress Finished stock (1200 units) ? Prepare a cost sheet showing different elements of cost in total and per unit