Germinate Manufacturing $L$ td$.$ is a manufacturer of automotive parts used in the assembly of trucks and tractors. The company had the following costing information:

Raw materials used

Indirect materials

$$30,000$

$$8,000$

$$5,000$

$$11,000$

$ zero

$800$

$$11,000$

Raw Materials, opening

Commission for sale staff

WIP, opening

Total labour hours

Rent on manufacturing facility

Prevailing wage rate

Rent on equipment used in production

$\backslash$table$[[$Finished goods, ending,$$2,000$