Stocks as of 1 January 2021

raw materials 3,400

finished good 6,100

purchases of raw materials 18,000

carriage inwards 800

factory wages 18,500

office salaries 16,900

T Braithwaite : salary and expenses 10,400

General Expenses:

factory wages 1,200

office salaries 750

lighting 2.500

rent 3,750

insurance 950

advertising 1,400

bad debts 650

discount received

carriage outwards 375

plant and machinery at cost less depreciation 9,100

motor car at cost less depreciation 4,200

You are given the following additional information stocks at 31 Dec 2021

raw materials 2,900

finished goods 8,200

there was no working progress

depreciation for the year is to be charged as follow:

plant and machinery 1,500

motor car 500

As at December 31 2021 insurance paid in advance 150

As at December 31 2021 office general expenses unpaid 75

lighting and rent are to be apportioned 4/5 factory, 1/5 Office

T Braithwaite is the business's salesperson, and her salary and expenses are to be treated as selling expense. She has business car

1, Based on the information above what is the total indirect manufacture cost?

a $6.800

b. $7.300

c. $6,425

d. $8.300

2. Based on the information about what is Braithwaste's total expenses charged to the profit and is account

a. $34,100

b. $32.900x

c. $32425

d $32,500

3. Which cost is part of the prime cost for a manufacturing business?

a. Carriage inwards

b. Factory rent

c. Factory supervisor salary

d. Carriage outwards