a. The information extracted from the books of Delima Enterprise is Particular RM Purchases of materials 100,800 Freight and Carriage 6,600 Manufacturing overhead 15,000 Rental 2,900 Stock of materials on 1 January 2022 48,000 Insurance 2,000 Wages 21,000 Stock of materials on 31 December 2022 7,500 Factory Expenses 4,880 Direct Labor 55,800 Purchase Returns 3,200 Beginning WIP inventory 19,000 Other direct expenses 5,830 Ending WIP inventory 40,910 Raw Material 200,000 Show the Cost of Goods sold working and Manufacturing Account for the month of 31 December 2022