The following data are related to the manufacture of a standard product during the month of April 1984:

Raw material

Rs 80,000

Direct wages

Rs 48,000

Machine hours worked

8,000 hours

Machine hour rate

Rs 4

Administration overheads

10% of works cost

Selling overheads

Rs 1.50 per unit

Units produced

4,000

Units sold

3,000

Selling price

Rs 50 per unit

You are required to prepare a cost sheet with respect to the preceding data showing (a) cost per unit and (b) profit for the month.