8- Suppose that a cement factory has a normal production capacity of 80.000 tons. In March, 20.000 tons were produced and 15.000 tons were sold. Here are the data: (a) Direct material cost 200.000 TL, (b) Direct labor cost 800.000 TL, (c) Factory overhead 1.000.000 TL. As an internal auditor, you have explored that 100% of the direct labor costs and 80% of the factory overhead is fixed. Now, what would be the cost of cement sold when normal absorption costing is used? 450.000 TL 500.000 TL 550.000 TL 600.000 TL Dier 9- Suppose that a truck is purchased by a company at a cost of 240.000 TL for production purposes on 16 April 2019. The straight-line depreciation rate is 20%, but the company uses accelerated method of depreciation. Now look at the following journal entries. What would be the amount allocated to the "Idle Time Expenses and Losses" account on 30 April 2019? (We have seen this account before, but the important thing here is to use your logic!) Factory overhead XXX Accumulated Depreciation XXX XXX Work-in process Idle Time Expenses and Losses XXX Factory Overhead Applied Account XXX 08.000 TL 04.000 TL 12.000 TL 28.000 TL