Question 3 Jeguk Sdn Bhd (JSB) makes industrial cleaning solvents. Various chemicals, detergents, and water are mixed together and then bottled in 10 gallon drums. JSB provided the following information for last year: Raw materials purchases Direct labor RM 250,000 140,000 Security guard salary 15,000 Factory cleaner salaries 12,500 Depreciation on office building 30,000 Factory Insurance 16,000 Royalty 1,500 Special cutter machine hire purchase 5,000 Utilities for factory 4,500 Utilities for the sales office 1,800 Administrative personnel's salaries 150,000 Indirect labor 156,000 Sales office salaries 90,000 Beginning balance, raw materials 124,000 Beginning balance, WIP 124,000 Ending balance, WIP Beginning balance, finished goods Ending balance, raw materials Ending balance, Finished goods Last year, JSB completed 100,000 drums. Sales revenue equaled RM1, 200,000 and JSB paid a sales commission of 5% of sales amount. 84,000 102,000 130,000 82,000