Question 3: (20 Marks) Following are the details of Salem LLC Direct Labour Factory Insurance 50,000 10,000 Selling & Distribution Expenses 5,000 Raw material closing stock 15,000 Factory repairs and maintenance 25,000 Direct Expenses (Royalties) 26,000 Administration Salaries 100,000 Administration computer repairs 2,000 Raw material purchased Goods in process opening stock Depreciation on office Machines Goods in process closing stock 450,000 35,000 28,000 50,000 Raw material opening stock Marketing Expenses 10,000 6,000 Depreciation on factory machines 5,000 Required: A. Prepare statement of Cost of goods Manufactured. B. Calculate Non Production Costs (5 Marks) (15 Marks)