Katima Candy CC is a confectionery that manufactures various sweets and candy from syrup. Syrup is the raw materials used in the manufacturing and is purchased in kilograms. No wastage of syrup occurs in the production process thus 1kg of syrup material is required to produce 1kg of finished goods. At each financial year-end no work in progress is on hand. The cost of finished goods is calculated based on weight. The following information is available for 2020 financial year: