The following detail of transactions and balances were extracted from the records of Wasp Manufacturers a company manufacturing gas lights. The company make use Additional information: 1 Salaries and waoes can be divided as follows: 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 900m2 of which 630m2 are occupied by factory buildings and the rest by the administration offices. June 20.20: 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 1700 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