From  the  following  data  write the  standard  cost  card  for  one  unit  of  the  sole  product manufactured.

                                   Standard Cost card for One Unit
Direct Materials              
                                 20 Kgs A @Rs.0.80 per  Kg       
                               15 Kgs B @Rs.2.40 per kg
Director Labour    
                               Preparation 14 hrs @ Rs.3.75 per hour
                               Assembly 5 hrs @ Rs.2.50 per hour

The budgeted full overheads for year:
                                                   Rs.    Hours
Preparation Dept.                        88,000    21,000
Assembly Dept.                          150,000  24,000

The  fixed  overheads  (contained in  the  above  figures)  are  Rs.  25,000  and  Rs.  48,000 respectively.
 
Requirement:  The standard cost card should show sub totals for:

a.  Prime cost
b.  Variable production cost
c.  Total production cost