a) Helza manufacturing provided that for last year, cost of goods sold is 565, 000, factory overhead is applied on the basis of 80% of direct labor cost. Material used during the process is 115,000. The following addition information is as under: Direct material Opening Inventory 25,000 Work in Process Finished goods 30,000 35,000 Ending Inventory 35,000 40,000 25,000 During the period the following expenses incurred: Depreciation of Plant and Machinery Security charges of factory Fuel and power Charge FoH under or over applied to entire production Complete cost of goods sold statement 82,000 20,000 110,000