Gau Auto Technologies Pty Ltd manufactures various car parts. The following information relates to its operat for the year ended 31 May 2020. Balances on 1 June 2019: Raw materials inventory R 65 540 WIP inventory 22 940 Finished goods inventory 32 975 Indirect material (inventory) 7950 Transaction totals for the year ended 31 May 2020: Raw materials issued to the factory 194 600 Cash purchases of raw materials 169 550 Transaction totals for the year ended 31 May 2020: Raw materials issued to the factory 194 600 Cash purchases of raw materials 169 550 Railage on raw material purchases (paid in cash) 20 215 Wages: Direct labour (paid in cash) 109 000 Indirect labour (paid in cash) 44 500 ElectricityFactory (paid in cash) 14 746 Administrative offices (paid cash) 7381 Maintenance: Factory (paid in cash) 6850 Administrative offices (paid in cash) 5 443 Insurance: Factory (paid in cash) 7 500 Administrative offices (paid cash) 4 000 Distribution costs 12 245 Advertising 8750 Salaries of administrative staff 83 280 Sales of finished products 681 500 Cash purchases of consumable stores indirect material) 13 237 Indirect materials issued to factory 18 965 Rent paid (factory) 50 300 Depreciation of factory machinery 11230 Cost of sales of finished goods 425 000 Balances on 31 May 2020: Unfinished goods on hand 15 480 Question 17 Calculate the total of the manufacturing overhead account on 31 May 2020 O A. 154091 u O B. 164091 O C. 144091 O D. 174091 Question 18 1 pts Calculate the total amount of the cost of sales account on 31 May 2020 O AR 430 000 O B.R 425 000 O C.R 420 000 O D.R 415 000 Question 19 1 pts The trading account had a total amount of R 681500 on 31 May 2020; of this amount R256 500 was from the profit and loss account; where was the balance of R 425 000 from? O A. The direct material account O B. The cost of sales account O C. The direct labour account O D. The manufacturing overhead account Question 20 1 pts The trading account had a debit total amount of R 681500 on 31 May 2020; to complete the double-entry you need to credit this total to which of the following accounts? O A. The sales account O B. The direct material account O C. The manufacturing overhead account O D. The cost of sales account