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CONFIDENTIAL NOV2022/ASSIGNMENT/ACC2043 QUESTION 1 ABC Feedlot is a beef cattle farm, breeding and maturing cattle for future selling as the main business. A Beef cattle farm with no slaughtering activity. The following assumptions apply: - The company was created as at 31 December 2019; at that time, 100 immature calves and 50 mature stock were acquired. - Cattle become mature after one year. - During the period under analysis, all the movements and transactions took place at 31 - Transportation costs are given per unit (variable cost). In practice, it is likely to be a fixed cost. General information about the fair value for both mature and immature cattle as well as costs th call ie se frllinewe The movements of mature cattle are as follows: CONFIDENTIAL NOV2022/ASSIGNMENT/ACC2043 Required: Biological assets are measured on initial recognition and at each reporting date at fair value less cost to sell (FVLCTS). For each period: i. Find out fair values of immature cattle (in total and per unit). ii. Find out fair values of mature cattle (in total and per unit). iii. Find out the changes in fair values of immature cattle. iv. Find out the changes in fair values of mature cattle. v. Show all relevant journal entries. vi. Prepare the income statements. (All calculations must be shown in 2 decimal places in tables). (Total: 48 marks)