Anga $($Pty$)$ Ltd produces beverages and sells them to distributors and retailers which are based locally and internationally. Information regarding the financial year ended $31$ December $2019$ is detailed below. In $2019,$ the company completed $100,000$ units. Sales revenue amounted to R$1,200,000$ was recorded. Anga $($Pty$)$ Ltd paid a sales commission of $5\%.$

Raw materials purchases R $210,000$

Direct labour R $100,000$

Depreciation on factory equipment R $40,000$

Depreciation on factory building R $25,000$

Depreciation on head office building R $40,000$

taxes:

Factory R $15,000$

Head office R $13,000$

Utilities for factory R $25,000$

Utilities for sales office R $1,000$

Administrative salaries R $110,000$

Indirect labour salaries R $130,000$

Sales office salaries R $80,000$

Stock $(1$ January $2019)$

Raw materials R $112,000$

WIP R $112,000$

Finished goods R $72,000$

Stock $(31$ December $2019)$

Raw materials R $90,000$

WIP R $118,000$

Finished goods R $70,000$

Using the given data, answer the following questions.

a$)$ Calculate the direct materials used in production for last year. $(2$ MARKS$)$

b$)$ Calculate total prime cost. $(1$ MARKS$)$

c$)$ Calculate total conversion cost. $(8$ MARKS$)$

d$)$ Prepare a cost of goods manufactured statement for last year. Calculate the unit

product cost. $(8$ MARKS$)$

e$)$ Prepare a cost of goods sold statement for last year. $(1$ MARKS$)$