Question $3(27$ marks; $48\mathrm{.}6$ minutes$)$

Mthombeni Company produces gadgets for the sought$-$after small appliance market. The following data reflect activity for the year $2023$:

$\backslash$table$[[$Costs incurred:,$],[$Purchases of direct materials $($net$)$ on credit,R$124000],[$Direct manufacturing labour cost,R$80000],[$Indirect labour,R$54500],[$Depreciation of factory equipment,R$30000],[$Depreciation of office equipment,R$7000],[$Maintenance of factory equipment,R$20000],[$Miscellaneous factory overhead,R$9500],[$Rent of factory building,R$70000],[$Advertising expense,$R90000$