From the following information, prepare a cost sheet for the month of January:

Rs

Stock of raw materials on 1 January

25,000

Stock of raw materials on 31 January

26,200

Purchase of raw materials

21,900

Carriage on purchases

1,100

Sale of finished goods

72,300

Direct wages

17,200

Non productive wages

800

Direct expenses

1,200

Factory overheads

8,300

Administrative overheads

3,200

Selling overheads

4,200