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10 The following figures were extracted from the books of DCJ, a soft drink manufacturer, on 01 July 20x6: $ Plant and machinery at cost 5,000 Plant and machinery accumulated depreciation 500 Inventory: Raw materials 4,068 Bottles 2,496 Work in progress 1,440 Bottles of drink 0 Additional information for the year (01 July 20x6 - 30 June 20X7) is summarised as follows: $ Purchases: Raw materials 9,600 Bottles 1,800 Carriage inwards on bottles 210 Carriage inwards on raw materials 520 Factory wages 21,000 Factory manager's salary 1,650 Factory telephone 1,950 Administrative costs 2.900 Electricity 600 Rates 600 Carriage outwards 105 Selling expenses 45 Inventory (30 June 20X9): Raw materials 2,874 Bottles 600 Work in progress 975 Additional information: 1. DCJ manufactured 3,985 bottles of soft drink and sold 3,000 for cash at $15.00 each. il. Rates and electricity is to be apportioned 50% factory, 30% selling and 20% administration. lii. Eighty percent (80%) of the wages is for indirect workers. iv. Depreciate plant and machinery at a rate of 5% per year on cost. REQUIRED: Prepare a Manufacturing Account in as much detail as possible. b Calculate the production cost of each bottle of soft drink. Prepare Income Statement for the year ended 30 June 20x7. d Calculate: the gross profit eamed on each bottle of soft drink sold; and ii the net profit earned on each bottle of soft drink sold. a