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Don't answer if you don't know and within few minutes 28 A factory produces and sells 1,000 units of a product in July, 2012, for which the following particulars are available : Stock of direct materials on 1.7.12 Rs. 6,000 Purchase and receipt of direct materials in July, 2012 Rs. 1,44,000 Direct wages paid in cash in July, 2012 Rs. 55,000 (which includes Rs. 3,000 on account of June, 2012 and an advance of Rs. 2,000) Works overhead charges for the month Rs. 60,000 Stock of direct materials on 31.7.12 Rs. 10,000 Rs. 25 Administration and selling overheads unit per Sales price Rs. 300 per unit From the above particulars you are required to : (a) Prepare a cost statement for July, 2012; and (b) Estimate the sale price of a unit of the same product in August, 2012, assuming : (i) 20% increase in direct materials cost; (ii) 10% increase in direct wages ; (iii) 5% increase in works overhead charges ; (iv) 20% reduction in administration and selling overhead charges ; and (v) same percentage of profit on sales price as in July, 2012