Office salaries 66,838 Rent 10,400 Office lighting and heating 8,840 Depreciation expense: Works machinery 20,400 Office...

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Office salaries 66,838 Rent 10,400 Office lighting and heating 8,840 Depreciation expense: Works machinery 20,400 Office equipment 4,600 Sales 637,244 Factory fuel and power 16,240 Rent is to be apportioned: Factory 4; Office 4. Inventory at 31 December 2020 was: Raw materials 57,800; Work-in-progress 49,200; Finished goods 57, 692. What is the production cost of goods completed? Office salaries 66,838 Rent 10,400 Office lighting and heating 8,840 Depreciation expense: Works machinery 20,400 Office equipment 4,600 Sales 637,244 Factory fuel and power 16,240 Rent is to be apportioned: Factory 4; Office 4. Inventory at 31 December 2020 was: Raw materials 57,800; Work-in-progress 49,200; Finished goods 57, 692. What is the production cost of goods completed?