Wonderchoc (Pty) Ltd is a chocolate manufacturer offering a wide range of chocolate bars, sweets, and truffles. The company has a 30 June financial year-end. You are the financial accountant at the company and are currently preparing the inventory accounts for June 2023, specifically for the chocolate bars. In preparation for the inventory accounts, you have obtained the following information relating to the chocolate bars: Balances on 1 June 2023: Raw materials: - Wonderchoc (Pty) Ltd purchased 95000 kilograms during the month of June 2023, amounting to R171 000 . - During the month of June 2023, 83125 kilograms were used in production. Wages: - Wage expense incurred during June 2023 amounted to R220 000. - The wage expense was incurred as follows: Other conversion costs: - Electricity for June 2023, amounting to R15 000, was paid for in cash. Wonderchoc (Pty) Ltd classifies electricity as a variable cost. - Depreciation, which is also classified as a variable cost, amounted to R120 000. - 80% of the depreciation relates to machinery used in the factory. This machine was idle for 25% of the time. - 20% of the depreciation relates to equipment used in the head office. - The June 2023 rental of the factory building amounted to R80000 and was paid for in cash. - Budgeted normal production for June 2023 was 10000 bars (units) of chocolate. - Units put into production in June 2023 were 10100 bars of chocolate. - Cost of the completed, 9870 , chocolate bars during June 2023 amounted to R266 490. - 80% of all finished goods were sold during June 2023. Prepare the June 2023 general ledger accounts for: - raw materials, - working in progress, and - finished goods using the perpetual inventory system and assume that the first-in-first-out method is used