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Question 1 The following are the balance from the books of Hybrid Sdn Bhd, a manufacturing firm solely owned by Mr.Ahmad on 30 September 2019. RM 180000 38000 900 4700 13000 4500 18000 2700 12400 Sales Purchases of raw materials Carriage inwards of raw materials Rental of special machine Factory wages Fuel and light Office salaries Carriage outwards Ahmad: Salary and expenses General expenses: Factory Office Repair to plant and machinery Rent expenses Allowance for unrealised profit as at 1 October 2018 Inventories as at 1 October 2018; Raw material Loose tools work in progress Finished goods (at market value) Insurance Advertising Carrying value as at 1 October 2018; Plant and machinery Motor vehicle Market value of completed goods 1500 850 2015 6000 1050 7400 2500 6410 8100 2500 4630 14000 7200 98404 Additional information: 1. Inventory in hand at 30 September 2019; Raw materials Loose tools Work in progress (WIP) Finished goods (at market value) 2. Depreciation for the year is to be charged as follows: RM 5000 2200 1200 13500 RM 2100 700 Plant and machinery Motor Vehicle 3. Work in progress will be adjusted after production cost. 4. On 30 September 2019 insurance paid in advance was RM580 while unpaid office general expenses were RM650. 5. Ahmad is the business's salesperson and his salary and expenses are to be treated as selling expenses. 6. The following expenses are to be apportioned to the manufacturing account: Fuel Rent Insurance 70% 70% 65% Required: a) Prepare the Manufacturing Account for the financial year ended 30 September 2019. (10 marks) b) Prepare the Statement of Profit or Loss for the financial year ended 30 September 2019. (10 marks) c) Describe the valuation methods of incomplete finished goods in manufacturing account. (2 Marks) (Total 22 Marks)