During the year ended 30 June 2020, Denver Ltd incurred the following costs for its production activities.

Depreciation on manufacturing equipment 30 000 Direct labour 65 500 Factory electricity 113 000 Indirect labour 120 000 Plant rent 41 000 Raw Materials purchases 550 000 Repairs to manufacturing equipment 22 000 Supplies used in production 59 000Beginning Ending inventory inventory Raw materials 75 200 60 800 Work in process 48 200 52 000 Finished goods 59 500 25 000