Direct workers will be paid on the last working day of each month.

Fifty percent $(50\%)$ of the variable manufacturing overheads will be paid in the month in which they are

incurred. The balance is payable in the following month. $($Show only the total amount payable for each

month.$)$

Fixed overheads amount to R$16000$ per month and include depreciation of R$4000$ per month. Fixed

overheads are paid for in the month in which they are incurred.

The balance in the bank account on $31$ January $2025$ is expected to be R$100000.$