During the year ended 30 June 2020, Dallas Ltd incurred the following costs for its production activities. Depreciation on manufacturing equipment Direct labour Factory electricity Indirect labour Plant rent Raw Materials purchases Repairs to manufacturing equipment Supplies used in production 45 000 88 800 63 000 99 900 33 000 486 000 22 000 66 000 The beginning and ending inventory values were as follows. Raw materials Work in process Finished goods Beginning inventory 44 400 48 200 59 500 Ending inventory 60 800 55 500 25 000 Required: (a) Prepare a cost of goods manufactured statement for the year ended 30 June 2020. (12 marks) (b)Prepare the general journal entry to close the Manufacturing Summary account. (4 marks) (C) Define and give examples for factory overhead. (4 marks)