QUESTION Fickle Manufacturers trial balance at 31 March 2020 included the following figures: Sales Purchases (raw materials) Stocks at 1 April 2019: Raw materials Work in progress Finished goods Direct labour Carriage outwards Plant and machinery at cost Vehicles at cost Miscellaneous factory expenses Insurance Accumulated depreciation at 1 April 2019 Plant and machinery Vehicles Indirect labour Carriage inwards (raw materials) Utilities expenses Administration RM 000 RM 000 5,240 850 145 276 187 975 2,500 650 475 80 1,050 250 145 75 220 310