1. Mac Producers Ltd., asks you to construct a Cost Sheet showing unit cost of the product produced by the company from the following particulars extracted from it's books. Stock of Raw Material at the begining of the year Rs.81,900. Stock of Raw Material at the end of the year Rs.94,550. Purchases of Raw Materials during the year Rs.4,12,650. Wages directly utilised for manufacturing the product: Rs.2,00,000. Patterns and Drawings for the product Rs. 6,250. Fuel and Power Rs.37,500. Carriage Inward Rs.15,000. Depreciation on Factory Machinery Rs.25,000. Factory Machinery Repairs Rs.5,000. Wages of Indirect Labour: 26,500. Indirect Material Rs.18,750. Rent,Rates & Taxes (Factory) Rs.16,000. Factory Lighting Rs.2,500. Factory Insurance Rs.1,500. Factory Stationery Rs.3,500. Office Salaries Rs.15,000. Office rent and taxes Rs.7,500. Office Lighting Rs.1,500. Manegerial Remuneration Rs.7,000. Office Stationery Rs.1,500. I Legal Expenses Rs.1,250. Audit Fees Rs.2,500. Depreciation on Office Furniture Rs. 2,000. Sundry Office Expenses Rs.1,750. Salesmans Salary & Expenses Rs.12,500. Showroom Expenses Rs. 7,500. Advertisement Rs.10,000. Packing & Forwarding Rs.5,000. Carriage Outward Rs.3,750. Bad Debts Rs.4,000. Branch Expenses Rs.6,250. Stationery for Sales and Distribution Rs.1,500. Sundry Selling and Distribution Expenses Rs.2,000. (20 Marks)