X Ltd. provides the following cost details for calculating the selling price of Job No. X2X: Particulars Per unit (₹) Materials 1,330 Direct wages…

X Ltd. provides the following cost details for calculating the selling price of Job No. X2X: Particulars Per unit (₹) Materials 1,330 Direct wages 18 hours @47.50 (Deptt. X: 8 hours; Deptt. Y: 6 hours; Deptt. Z: 4 hours) 855 Chargeable expenses 95 2,280 Add: 1/3rd for expenses cost 760 3,040 Analysis of the Profit/Loss Account (for the current financial year) (₹) (₹) Materials used 28,50,000 Sales 47,50,000 Direct wages: Deptt. X 1,90,000 Deptt. Y 2,28,000 Deptt. Z 1,52,000 5,70,000 Special stores items 76,000 Overheads: Deptt. X 95,000 Deptt. Y 1,71,000 Deptt. Z 38,000 3,04,000 Works cost 38,00,000 Gross profit c/d 9,50,000 47,50,000 Selling expenses 3,80,000 Gross profit b/d 9,50,000 Net profit 5,70,000 9,50,000 9,50,000 It is also noted that average hourly rates for the three Departments X, Y and Z are similar. You are required to prepare a job cost sheet to DETERMINE the selling price by calculating the entire revised cost using above figures as the base and adding 20% to the total cost.