From the following particulars, prepare a cost sheet showing the total cost per tonne for the period ended 31 March 2019.
Raw materials: 33,000
Director's fees: 2,000
Productive wages: 35,000
Factory cleaning: 500
Direct expenses: 3,000
Office expenses: 200
Unproductive wages: 10,500
Estimating: 800
Factory rent and taxes: 7,500
Factory stationary: 750
Factory lighting: 2,200
Office stationery: 900
Factory heating: 1,500
Factory insurance: 1,100
Motive power: 4,400
Office insurance: 500
Haulage: 3,000
Legal expenses: 400
Depreciation of:
- Plant and machinery: 2,000
- Office building: 1,000
Delivery vans: 200
Bank charges: 50
Commissions on sales: 1,500
Bad debts: 100
Loose tools written off: 600
Advertising: 300
Rent and taxes (office): 500
Sales department salaries: 1,500
Water supply: 1,200
The total output for the period has been 10,000 tonnes.