The following cost data for the current year relate to ABCD Technologies Ltd.

Administrative costs Advertising expense Cost of idle time: production employees Depreciation on factory building Direct labour wages Direct material purchased Indirect labour wages Indirect labour: CPF & other benefits Direct Labour: CPF & other benefits CPF & other benefits for production supervisor Product promotion costs Production supervisor's salary Rental of office space for sales personnel Sales commissions Manufacturing support service department costs Total overtime premiums paid Raw materials inventory. 31 December 2019 Raw materials inventory, 1 January' 2019 Work in process, 31 December 2019 Work in process, I Januaty 2019 Finished goods, 31 December 2019 Finished goods, I January 2019 150.000 99.000 40,000 115.000 580.000 2,100.000 140.000 30.000 95.000 9.000 10.000 45.000 15.000 5.000 100.000 55.000 135.600 190.400 242.600 218.800 105.800 73.600