The following cost data for the year ending 30 June 2022 relate to Aggro-tech Ltd. Sales Inventories at 1 July 2021 Raw materials Work in process Finished goods Drone Division Fertiliser Division $ $600,000 18,750 ? 175,000 250,000 Inventories at 30 June 2022 Raw materials 37,500 400,000 Work in process 6,250 ? Finished goods 31,250 ? Direct material used ? 475,000 Purchases of raw materials 575,000 Direct labour 156,250 ? Actual manufacturing overhead 315,000 2,238,750 Selling and administrative expenses 525,000 Total manufacturing costs 537,500 3,850,000 Cost of goods manufactured 550,000 3,875,000 Cost of goods available for sale 575,000 ? Cost of goods sold ? 3,963,750 Gross profit 661,250 Net profit (2,500) ? The company uses normal costing and manufacturing overhead is applied at the rate of 200% of direct labour cost. Over or under-applied manufacturing overhead is closed on an annual basis to the cost of goods sold and this has been included in the above data. Required: (a) (b) Determine the missing amounts in each of the divisions shown above. Calculate the amounts to be charged to work in process, finished goods inventory and cost of goods sold for the Fertiliser Division at the end of 30 June 2022 if proration method is used. (c) Prepare the necessary journal entries for (b). Present all workings in a clear and succinct manner.