Illustrative example 2: For the year ended 30 June 2015, the following information was taken from the records of the sales department N$ Inventory - finished goods on 01/07/2014 23 625 Manufacturing costs (profit included) for the year 225 000 UNITS Number of units manufactured Number of units on hand on 30/06/2015 11 250 1 500 You are required to calculate: Poso 1. The profit included in the manufacturing costs 200 2. The manufacturing costs per unit 3. The value of the inventory on hand on 30/06/2015 4. The unrealised profit included in the inventory on 01/07/2014 5. The unrealised profit included in the inventory on 30/06/2015 9.750 6. Disclose the inventory as at 30 June 2015 in the statement of financial position Illustrative example 2: For the year ended 30 June 2015, the following information was taken from the records of the sales department N$ Inventory - finished goods on 01/07/2014 23 625 Manufacturing costs (profit included) for the year 225 000 UNITS Number of units manufactured Number of units on hand on 30/06/2015 11 250 1 500 You are required to calculate: Poso 1. The profit included in the manufacturing costs 200 2. The manufacturing costs per unit 3. The value of the inventory on hand on 30/06/2015 4. The unrealised profit included in the inventory on 01/07/2014 5. The unrealised profit included in the inventory on 30/06/2015 9.750 6. Disclose the inventory as at 30 June 2015 in the statement of financial position