QUESTION FIVE [15] A company is reviewing their financial statements prepared by their financial accountant. The following income statement items has been extracted from their trial balance: DR CR 000 '000 Sales 1 620 Purchase of Materials 200 120 Wages of Factory Workers Rental - Factory 78 Wages - Factory Support 35 Staff Audit fees 20 Commission paid 45 Delivery fees to clients 16 Office expenses 35 Salaries - Senior Staff 350 Quality control costs 42 Factory expenses 98 Required Complete the following cost accounting income statement based on the information given above. Item Calculation Total Sales Prime costs Direct Materials Direct Labour Other Direct Costs Manufacturing overheads Indirect Materials Indirect Labour Other Indirect Costs Marketing and distribution expenses Administrative Expenses Net Profit