stion Four Outline the distinction between depreciation and maintenance 14 Marks] - Answer the following questions in relation to manufacturing account. i. Mark-up is charge on .... ii. Margin is charge on iii. Goods that are partly finished in the production process is referred to as work-in-progress Cost that can be directly attributable or trace to a particular cost center or unit is referred to as direct cost or prime cost. 14 Marks IV. A newly appointed book keeper prepared a trial balance which had a debit balance of 55,000 and credit balance of 50,000. He is confused as to why the two sides are not agreeing. Suggest to him/her two possible reasons why the trial balance totals are not equal 12 Marks [Total Marks = 10 Marks