Answer the questions based on the information given.

During a year, a company manufacturing chocolate bars produced 1,000,000 bars. The company incurred the following costs:

• cacao costs of 50,000 UDS,
• other chocolate ingredient costs of 100,000 USD
• direct labour costs of 200,000 USD
• office staff salaries of 120,000 USD
• depreciation of production machinery and equipment of 70,000 USD
• depreciation of the computers and office equipment used by the CEO and Chief Accountant and other office staff 5,000 USD
• freight and delivery charges on cacao of 8,000 USD
• storing of cacao before production 15,000 USD
• storing of chocolate bars before shipping to customers 20,000 USD

Out of that 20,000 bars flavoured salty caramel had to be thrown away because one of the employees put too much salt in it by accident. The total cost of this series of bars (including materials, labour and all overheads) was 12,000 USD.

The company does not have any work-in-progress inventory at year end.