I do not get why they have two numbers for raw material used, but I think we can assume that the raw material used is the total of the two numbers

4.3 Exercise Task: Prepare the balance sheet as at 1 December 20X1 and post the transactions on ledger accounts while considering both of the presentation using expenses by nature and by function. Prepare also the income statements both presenting expenses by nature and by function. The manufacturing company Set, Ltd. starts its business and going to produce one type of product. The following items of assets, liabilities and equity are presented as at 1 December 20X1 (in ths CZK): Non-current assets 3000, common capital 4355, long term bank borrowing 200, bank account 1000, material 555. Till the end of the month the following transactions occurred in ths CZK): 1. Raw material used in production 250. 2. Raw material used in production 230. 3. Salaries recognised to workers working in production 300. 4. Depreciation of non-current assets used in production 55. 5. Electricity invoice received for consumption of electricity in production 80. 6. Finished goods transmitted to stock (do estimate finished goods in production costs actually used for, it has been produced 100 pcs finished goods). 7. Invoice sent to customer it has been sold 40 pcs of finished goods, purchase price 10 CZK apiece. 4.3 Exercise Task: Prepare the balance sheet as at 1 December 20X1 and post the transactions on ledger accounts while considering both of the presentation using expenses by nature and by function. Prepare also the income statements both presenting expenses by nature and by function. The manufacturing company Set, Ltd. starts its business and going to produce one type of product. The following items of assets, liabilities and equity are presented as at 1 December 20X1 (in ths CZK): Non-current assets 3000, common capital 4355, long term bank borrowing 200, bank account 1000, material 555. Till the end of the month the following transactions occurred in ths CZK): 1. Raw material used in production 250. 2. Raw material used in production 230. 3. Salaries recognised to workers working in production 300. 4. Depreciation of non-current assets used in production 55. 5. Electricity invoice received for consumption of electricity in production 80. 6. Finished goods transmitted to stock (do estimate finished goods in production costs actually used for, it has been produced 100 pcs finished goods). 7. Invoice sent to customer it has been sold 40 pcs of finished goods, purchase price 10 CZK apiece