Impangele Limited uses a normal costing system. Given below is the information taken from the records of Impangele Limited for the year ended 28 February 2023: Additional information: - Raw materials to the value of R1425000 were issued to production. - Current manufacturing costs comprising direct material, direct labour, and absorbed manufacturing overheads, amount to R4 695000 . - Manufacturing overheads absorbed to production amount to 60% of conversion costs. - Actual manufacturing overhead costs incurred in the current period amount to R1 950000 . Manufacturing overhead vaniances are adjusted Raw materials to the value of R1 425000 were issued to production. - Current manufacturing costs comprising direct material, direct labour, and absorbed manufacturing overheads, amount to R4 695000. - Manufacturing overheads absorbed to production amount to 60% of conversion costs. - Actual manufacturing overhead costs incurred in the current period amount to R1 950000 . Manufacturing overhead variances are adjusted against the cost of goods sold. Required: Calculate the missing data in the following statement of cost of goods manufactured and sold; and choose the correct answer from the options provided. Calculate the missing data in the following statement of cost of goods manufactured and sold; and choose the correct answer from the options provided. \begin{tabular}{|l|r|} \hline Less: Closing WIP & \\ \hline Cost of goods manufactured & \\ \hline Add: & 4650000 \\ \hline Goods available for sale & \\ \hline Less: Closing finished goods & \\ \hline Cost of goods sold at normal capacity & \\ \hline Add/less: over/under-absorbed & \\ \hline Cost of sales (as per income statement) & \\ \hline \end{tabular}