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Prepare a Cost Sheet for the year ended 31.3.86 from the following figures extracted from the books of Best Engineering Co. Opening Stock: (i1) Raw Material 40,350, (ii) Work-in-Progress 15,000 and (iii) Finished Stock 35,590. Costs incurred during the period: Materials purchased 250,000, Wages paid 200,000, Consumable Stores 10,000, Wages of Storekeeper 7,000, Depreciation of Plant & Machinery 10,000, Repairs 8: Renewals 5,010, Office Manager's Salary 10,000, Salary to Office Staff 20,500, Printing & Stationary 10,000, Utilities 10,500, Lighting for Office Building 2,000, Freight 5,000, Selling Expenses 2,500, Warehousing charges 1,500, Legal charges 2,000, Administrative Expenses 6,000. Closing Stock: (1) Raw material 35,000 (ii) Work-inProgress 14,500 (iii) Finished Stock 40,030 (iv) Sales 300,000