DUCTION TO COST AND MANAGEMENT ACCOUNT MID SEMESTER THURSDAY 20TH JANUARY, 2022 TIME 1 HOUR Trial Balance of JR Manufacturer as at 31 December, 2021 DR Stock of Raw Materials (1.1.2021) 2100 Stock of Finished Goods (1.1.2021) Work in Progress (1.1.2021) 3,890 1,350 Direct Factory Wages 18,000 Indirect Factory Wages 14,500 Royalties 700 Carriage Inwards on Raw Materials 350 Purchase of Raw Materials 37,000 Productives Machinery 28,000 Office Computers 2,000 General Factory Expenses 3,100 Lightings Factory Power (Indirect) Administrative Salaries Salesmen's Salaries 750 1,370 4,400 3,000 Salesmen's Commission 1,150 1,200 Rent Insurance 420 General Administration Expenses 1,340 Bank Charges 230 Discount Allowed 480 Carriage Outwards 590 Sales Debtors and Creditors 14,230 11,480 Bank 150 Cash 2000 Drawings Capital as at 1.1.2021 14,7980