Please explain the cost sheet in a detailed manner.

Cost Sheet Particulars Details Total Cost Cost / Unit COST OF PRODUCTION 6,08,600 29.87 Add: Finished goods(opening) 62800 Direct Material Raw Material consumed) Opening stock of raw material Add: Material Purchased Add: Carriage inward 70,000 3,20,000 2250 3,92,250 -49,500 6,71,400 Less: Finished goods(closing) -65750 Less: Closing stock of raw material Production wages 16.32 8.8 3,42,750 185000 5,27,750 -9450 5,18,300 Cost Of Production Goods Sold 6,05,650 28.84 0.45 25.57 Add: Selling and distribution overheads: Less: Material destroyed Prime cost Add: Factory Overhead: Wages to storekeeper Depreciation on machinery Factory rent Factory electricity bill Salary to factory Manager Repairs and maintenance of machinery Add: Opening stock of work in progress 6500 8000 13000 7500 9800 Salesperson Salary 7850 Warehouse rent 4400 2600 47,400 2.2 Freight Outwards 450 42,000 6,07,700 2.00 29.83 Depreciation of delivery van 2250 -24,650 5,83,050 1.17 28.66 Rent and taxes 8400 Advertisement 4900 28250 Less: Closing stock of work in progress Work Cost Add: Office or administrative heads Office cleaning Depreciation on office computers Office Telephone bill office Manager salary Office stationary Fuel Legal charges Total Cost Cost of Goods Sold 6,33,900 30.19 950 3100 6000 10000 1600 2950 950 Profit/Loss 1,64,100 7.81 Sales 7,98,000 38.00 25,550 1.21