au Auto Technologies Pty Ltd manufactures various car parts. The following information relates to its operations or the year ended 31 May 2020. Balances on 1 June 2019: Raw materials inventory R 65 540 WIP inventory 22 940 Finished goods inventory 32 975 Indirect material (inventory) 7950 Transaction totals for the year ended 31 May 2020: Raw materials issued to the factory 194 600 Cash purchases of raw materials 169 550 Transaction totals for the year ended 31 May 2020: Raw materials issued to the factory 194 600 Cash purchases of raw materials 169 550 Railage on raw material purchases (paid in cash) 20 215 Wages: Direct labour (paid in cash) 109 000 Indirect labour (paid in cash) 44 500 Electricity: Factory (paid in cash) 14 746 Administrative offices (paid cash) 7381 Maintenance: Factory (paid in cash) 6850 Administrative offices (paid in cash) 5443 Insurance: Factory (paid in cash) 7 500 Administrative offices (paid cash) 4 000 Distribution costs 12 245 Advertising 8750 Salaries of administrative staff 83 280 Sales of finished products 681 500 Cash purchases of consumable stores indirect material) 13 237 Indirect materials issued to factory 18 965 Rent paid (factory) 50 300 Depreciation of factory machinery 11 230 Cost of sales of finished goods 425 000 Balances on 31 May 2020: Unfinished goods on hand 15 480 Question 13 1 p 1 What is the balance carried down in the direct material account on 31 May 2020? O A. R 60 705 O B.R 65 705 O C.R45 705 O D.R55 705 Question 14 1 pts Calculate the total of the work-in-process account on 31 May 2020 O A. R 470 631 B.R 460 631 O C. R 480 631 O D.R450 631 Question 15 1 pts What is the balance brought down in the finished goods account on 1 June 2020? A. R 63 126 O B.R73 126 O C. R 53 126 D.R 65 126 Question 16 1 pts How much is the total of the indirect material account on 31 May 2020? O A.R24 187 B.R 19 187 1 O C.R 26 187 O D.R21 187 )