The following data relate to the manufacture of a product during the month of April:

Raw materials consumed

80,000

Direct wages

48,000

Machine hours worked

8,000 hours

Machine hour rate

Rs. 4.

Office overhead 10% on Works cost

Selling overhead

Rs. 1.50 per unit

Units produced

4,000 units

Units sold 3,600 units @ Rs. 50 each

Prepare a cost sheet and show

  1. Cost per unit and
  2. Profit for the period.