Statement of cost of goods manufactured and sold.

The following is an extract of Load$-$shedding Manufacturing Ltd$.$s financial records as at $31$ September $2023$:

R

Sales

$6800000$

Interest received

$10000$

Freight on indirect materials

$2500$

Telephone$*$

$9000$

Loan received

$1000000$

Rent expense$*$

$50000$

Selling and marketing expenses

$6500$

Office clerk $$ salary

$12000$

Assembly line supervisor$-$ salary

$35000$

Administrative office $-$ stationery

$900$

Electricity $*$

$50000$

Water account$-$ Administrative office

$800$

Water account $-$ Factory

$3500$

Depreciation $-$ Factory

$50000$

Depreciation $$ Administrative office

$20000$

Indirect material purchased

$70000$

Indirect labour

$90000$

Direct materials purchased

$380000$

Freight on sales

$15000$

Direct labour

$300000$

Freight on direct materials

$20000$

The following are inventories of Load$-$shedding Manufacturing Ltd$.$:

$01\mathrm{.}09\mathrm{.}2023$

$30\mathrm{.}09\mathrm{.}2023$

R

R

Direct Materials

$50000$

$60000$

Finished goods

$80000$

$150000$

Work In Process

$75000$

$90000$

Indirect material

$30000$

$10000$

$*$Joint costs. $80\%$ of the joint costs are utilized in the factory.

Required:

Fill in the missing figures in the tables below after manually preparing the statement of cost of goods manufactured and sold.

Examples on how to write your final answers:

R$10000000=1000000$

R$100000=100000$

R$10000=10000$

R$1000=1000$

R$10=10$

R$1=1$

R

Direct materials used

Direct materials available

Direct labour

Primary cost

Manufacturing Overheads

Manufacturing Cost

Cost of goods manufactured

Goods available for sale

Cost of goods sold

Extract of Manufacturing Overheads

R

Telephone

Depreciation

Rent expense

Electricity

Indirect materials used

Indirect labour