5. Alison Brown is a manufacturer. The following balances were extracted from the books on 31 July 2016 Inventory at 1 August 2015 34,760 4.820 8,300 396,300 1,340 1,200 798,200 6,400 198.600 18,600 43,330 24,360 18,950 23.460 40,000 96,000 17,400 Provision for depreciation of factory plant and machinery 42,000 6,000 84,350 2,050 64,160 132,160 Raw materials Work in progress Finished goods Purchases of raw materials Purchases of finished goods Carriage on purchases of raw materials Sales (Revenue) Sales returns Direct factory wages Factory manager's salary Office salaries Sundry factory expenses Sundry office expenses Distribution costs Land and buildings (cost) Factory plant and machinery (cost) Office equipment (cost) Additional information: 1. Inventory at 31 July 2016 was valued as follows: Raw materials Work in progress Finished goods 47.290 4,670 9,200 Required a. Calculate cost of goods manufactured b. Calculate unit cost if 20,000 units are produced Provision for depreciation of office equipment Trade receivables Bank (Dr) Trade payables Capital Activate