(a) Prepare a cost sheet for OPS Ltd. from the following data for the year ending 31" March, 2020: (10 marks) Particulars Opening stock: Materials 8,000 Finished goods 25,000 Purchase of raw materials 70,000 Direct labour 10,000 Grease, oil, etc 500 Salary of factory manager 700 Power and fuel 800 Lighting Office 500 Lighting: Sales department 650 Depreciation: Office premises 1,000 Depreciation: Delivery vans 750 Fees of office manager 2,000 Bank charges 1,500 Selling expenses 1,500 Sales commission 500 Preliminary expenses 3,000 Packing expenses 1,100 Discount on debentures 500 Dividend paid on share capital 1.000 Closing stock Materials 15,000 Closing stock Finished goods 30,000