Prepare a cost sheet showing cost of production and profit from the following data:

Opening

Closing

Stock of raw materials

75,000

78,750

Work-in-progress

24,600

27,300

Finished goods

52,080

47,250

Purchases for the year

65,700

Sales

2,16,930

Direct wages

51,450

Works expenses

25,020

Office expenses

20,610

Selling and distribution expenses

12,630

Sale of scrap

990