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{"ops":[{"insert":"\n1.The production department transfers finished goods to the selling department at manufacturing cost plus 25%.\n2.Factory overheads under-allocated amount to R10 000.\n3.Administrative and selling expenses for the year amount to R300 000.\n4.The turnover for the year amounts to R2 125 000.\nWork-in-progress on 1 January 200X and 31 December 200X amounts to R37 500 andR62 500 respectively."},{"attributes":{"list":"ordered"},"insert":"\n"},{"insert":"6.Unsold finished goods on 31 December 200X amount to R187 500.\n\n7. Direct material on hand on 31 December 200X amounts to R25 000. There was no direct material on hand on 1 January 200X.\n8. Direct wages owing on 1 January 200X and on 31 December 200X amounted to R75 000 and R50 000 respectively.\n9. Direct material purchased amounts to R400 000.\n\n10. Direct wages paid amount to R525 000.\n11. Factory overheads allocated amount to R125 000.\n12. Unrealised profit on 1 January 200X amounts to R25 000.\nYou are required to :"},{"attributes":{"header":2},"insert":"\n"},{"insert":"1.Prepare the manufacturing cost\/work-in-progress account in the general ledger.\n\n\n"}]}

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