The following particulars have been extracted from the books of a manufacturing company for the month of March, 2020:

Particulars	Amount (₹)
Stock of materials as on 1st March, 2020	47,000
Stock of materials as on 31st March, 2020	50,000
Materials purchased during the month	2,08,000
Factory supervisor salaries	9,600
Office salaries	14,000
Carriage on purchases	8,200
Carriage on sales	5,100
Cash discount allowed	3,400
Bad debts written off	4,700
Repairs of plant, machinery and tools	10,600
Rent, rates, taxes and insurance (factory)	3,000
Rent, rates, taxes and insurance (office)	1,000
Travelling expenses	3,100
Travellers’ salaries and commission	8,400
Production wages	1,40,000
Depreciation written off on plant, machinery and tools	7,100
Depreciation written off on office furniture	600
Directors’ fees	6,000
Gas and water charges (factory)	1,500
Gas and water charges (office)	300
General charges	5,000
Manager’s salary	12,000

Out of 48 working hours in a week, the time devoted by the Manager to the factory and office was on an average 40 hours and 8 hours respectively throughout the month. 1,00,000 units were produced and sold; there was no opening or closing stock of it.

Prepare a cost sheet showing the following:

(i) Cost of Materials Consumed;

(ii) Prime Cost;

(iii) Factory Overhead;

(iv) Factory Cost;

(v) Office and Administration Overhead;

(vi) Cost of Production;

(vii) Selling and Distribution Overhead; and

(viii) Total Cost or Cost Sales.