Cost item	value	Cost item	value
Rent the supplement store for full production	30000	The cost of raw materials for manufacturing the company's products was purchased during the period in riyals	200000
Public advertising campaign expenses	30000	Returns purchases	20000
Direct marketing costs	160000	Earned discount	5%
Depreciation of complete production loading and unloading machines	20000	Damaged materials in stores	10000
Rent of the company's administrative building	80000	The stock of industrial raw materials in the warehouses on December 31, 2019	50000
Rewards for consultants to conduct marketing studies for the company's products	10000	The stock of industrial raw materials in the stores on 1/1/2021	30000
Packing and warping material	19000	Production - incomplete - at the beginning of the period	9900
Legal expenses	15000	Production - incomplete - at the end of the period	20000
Depreciation of various assets of the company's administrative staff	9600	Indirect wages - variable	15500
Direct wages	86000	Production - complete - at the beginning of the period	45000
Indirect wages - fixed	5000	Production - complete - at the end of the period	20000
Sales are in riyals during the period	800000

*The rate of indirect materials is estimated at about 20%. *The rate of change in the materials used during the period is estimated at about 75%. *The rate of wasted energy (i.e. unused) - in general - is estimated at about 10%.

Required:

1. Preparing a list of industrial costs at the end of 2020, according to the theory of exploited costs.

2. Preparing a list of business results at the end of 2020, according to the theory of exploited costs.

3. Photocopy of the account of: (operating, ready stock, trading, profits and losses).