Sam has been asked to work on Cost Estimation for the month of May 2020. He was asked to first prepare a cost sheet from the following data:

Stock on 1st May 2020		Tonnes	USD (000)
	Raw Materials	2,000	2,000
	Finished Product	2,000	6,000
	Work-in-Progress	500	1,000
	Factory Stores		7,250
Purchase:
	Raw Materials	160,000	180,000
	Factory Stores		24,250
Sales:
	Finished Product
	Finished Product	153,000	1,147,500
	Factory Scrap (Sale of Defective Items)		8,170
Factory Wages (Direct)			178,650
Power			60,400
Depreciation of Machinery			48,000
Salaries:
	Factory		172,220
	Office		137,220
	Selling		41,500
Expenses:
	Direct		18,500
	Office		38,200
	Selling		18,000
Stock on 30th June, 2019:
	Raw Materials	1,200
	Finished Product	1,000
	Work-in-Progress	1,500
	Factory stores		5,550

The purchase price of raw materials remained unchanged throughout may 2020. Prepare a statement giving the maximum possible information about cost and its break-up for the month of May 2020.

What are the following amounts for the month?

1. Prime cost per unit
2. Cost per unit of Closing Work-in-Progress
3. Total Conversion cost
4. Total Cost of Sales
5. Total Profit