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Question 4 (25 Marks) "NEW ERA Ltd" manufacturers steel cabinets. They want to know what the cost was to produce one cabinet during the year 31 December 2022. The following information is available for the year ended 31 December 2022. Indirect material used Raw material purchased Raw material returned Sales Rent Indirect labour Freight on direct material Direct labour Freight on sales Telephone Packing of finished products Interest received Advertising Insurance Depreciation- Factory Additional information 1. 75% of insurance, telephone and rent was for the factory. 2. Number of units produced: 10 000 units. N$ 17 ooo 180 ooo 8 ooo 580 ooo 35 ooo 21 ooo 6 ooo 55 ooo 3 ooo 7 500 6 500 8 ooo 19 900 44 000 17 ooo 3. Finished product are transferred to the sales department at cost plus 25%. Inventory balances: Finished products Raw material Work in progress 01-01-2022 N$ 22 ooo 29 ooo 9 ooo Page 20 of 21 31-12-2022 N$ 18 ooo 31 ooo 11 000 FACULTY OF COMMERCE, MANAGEMENT AND LAW OLD CURRICULUM MODULES YOU ARE REQUIRED TO: 1. Compile a manufacturing cost statement for the year ended 31 December 2022. 2. Calculate the manufacturing cost per unit. (2 marks) 3. Calculate the unrealised profit in closing inventory as at 31 December 2022. (20 marks) (3 marks)