The following data pertain to Al Furat for Food Industries

Stock	2020/1/1	2020/12/31
Stock of direct materials	12000	16000
Stock of production in progress	2000	4000
Complete production stock	45000	30000

additional information

Direct action	25000
Direct material purchased	85000
Load rate per hour operating machines	4
The number of operating hours of the machine during 2020	10000 / hour
Actual running 2020	42000
the sales	180000

Required

1- Proof of the daily restrictions for dependent operations

2- Posting to the ledger of in-progress production accounts, complete production and costs of goods sold

3- Preparing the income statement