The following detail of transactions and balances were extracted from the records of Wasp Manufacturers a company manufacturing gas lights. The company make use of the periodic inventory system. During the year 20 400 units were completed. The company are registered for VAT and the VAT rate is 15%.

	01/07/2019	30/06/202
Inventory - completed units	2720 units	? Units
Balances
Inventory:	R	R
Raw materials	123900	151600
Work in progress	75450	72650
Indirect materials	1300	2450
The following information was obtained from the trial balance on 30 June
	2019	2020
Factory equipment	720800	910000
accumulated depreciation - factory equipment	250200	290250
The following information was obtained from the trial balance on 30 June
	Debit	Credit
Purchases of raw materials (on credit)	485300
Raw materials returned		25100
Freight costs: raw materials	15600
Indirect materials purchased (on credit)	17400
Depreciation (note 8)	?
Railage on sales	16800
Salaries and wages (note 1)	525200
Insurance claim for damaged goods (note 3)		3800
Telephone	66600
Electricity and water	152000
Sales (18 700 units)		2500600
Maintenance factory equipment	70025
Insurance (note 6)	45000
Loss on sale of factory equipment (note 8)	4800
Rent od buildings	150100
VAT input	16900
VAT output		29400

Additional information: 1 Salaries and wages can be divided as follows: factory supervisors R126 100 office staff - administrative R85 650 factory security guards R42 000 machine operators R198 300 factory cleaners R44 250 office cleaner R28 900 2. Wasp Manufacturers donated 120 finished products with a total selling price (including VAT) of R17 477 to charity. No entry was made of this transaction. 3. During the year raw materials costing R4 140 were damaged in a thunderstorm. The insurance company paid the replacement cost of R4 370. 4. Rent paid and electricity and water are allocated according to floor space used. The total area of the buildings rented is 900 m2 of which 630 m2 are occupied by factory buildings and the rest by the administration offices. 5. No entry was made for the following amounts owing on 30 June 20.20: Wages for machine operators on leave R2 700 Rent (including VAT) R16 100 Telephone (including VAT) R6 670 6. Insurance is paid monthly in advance. On 30 June 20.20 the insurance for July 20.20 was paid R4 025 (including VAT). 75% of the insurance was paid in respect of the factory. The rest was for the administration department. 7. The telephone expenses of the factory amounts a 1/4 of that of the office. 8. The depreciation rate on factory equipment is R5,50 per unit produced on all factory equipment. During the year equipment with a cost of R150 800 and accumulated depreciation on 1 July 20.19 of R62 800 were sold at a loss of R4 800. This equipment produced 1 700 units during the current financial year until it was sold. These units are included in the total number of units given above. New factory equipment was purchased on the 1 September 20.19. REQUIRED: 2.1. Calculate the number of units on hand at 30 June 20.20. 2.2. Prepare the following ledger accounts for the year ended 30 June 20.20: Raw materials Indirect materials Work in Progress Number of Units of the Finished Products 2.3. Calculate the cost to manufacture one unit. NB Do your workings to the nearest R1