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Q1.(a) Prepare Cost of goods manufactured and sold statement for the year ended June 30, 2021 from the following information. Opening Material Your Reg no. Closing material 1000 Opening work in process 5000 closing work in process 4000 Opening finished goods 3000 closing finished goods 2000 Material Purchased 25000 Equipment depreciation 1500 Heat & Light 2500 Misc factory cost 2000 Direct labour 32000 Factory Overhead Applied 15000 Insurance fire 400 Factory tax 600 Indirect materail 3000