Q3 Geragau Manufacturing Sdn Bhd uses a simple manufacturing accounting system. At the end of its year on 30 June 2017, the unadjusted trial balance contains the following accounts. GERAGAU MANUFACTURING SDN BHD Unadjusted Trial Balance For the year ended 30 June 2017 Item Credit (RM) 275.000 42,000 31,000 8,100 300,000 190,400 932,000 Cash Accounts receivable(net) Finished goods inventory Work in process inventory Raw material inventory Plant assets Raw material purchased Direct labour Indirect labour Factory repairs Factory depreciation Factory manager's salary Factory insurance Factory rates and taxes Factory power Selling expenses Administrative expenses Income tax expenses Debit Item (RM) 30,500 Accumulated depreciation 72,100 Bills payable 55,200 Accounts payable 17,400 Income tax payable 23,400 Share Capital 720,000 Retained Earnings 211,600 Sales 265,400 23,200 9,600 18.000 40,000 4,700 12.900 13,300 108,600 120.800 31.800 Total 1,778,500 1,778,500 Additional infornation: Physical inventory accounts on 30 June 2017, show the following inventory amounts : Finished Goods, RM51,400; Work in Process, RM22,800; and Raw Material, RM21.700. Only 60 percent of the factory power expense and 20 percent of the factory insurance expense apply to the factory operations, the remaining amount should be charged to administrative activities. Administrative expenses also includes two factory supervisor's salary of each RM30.000 that should be allocated to factory. The factory manager's salary was wrongly allocated to factory expenses and must be reallocated to administrative expense