A manufacturing company in Gauteng provided the following data for January 2015

inventories	Beginning	End
	Rand	Rand
Raw material	52500	57000
Finished goods	55 500	66000
The following additional information is provided
Raw materials purchased during January 2015	R109 500
Cost of goods manufactured	R219000

What was the cost of the raw material used in production during January? Show all your calculations

What was the cost of goods sold for January 2015? Show all your calculations