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Question 4 (10 marks) Saima Petrus, a University of Namibia alumnus is an experienced cost accountant. She recently took over the role of cost accountant at Namib Breweries Ltd, a company that produces beverages. The previous cost accountant left the company abruptly without notice leaving the accounting records in disarray. Saima requires the ending inventory balances for the fourth quarter financial report. The following information is available: Direct materials urchased Work-in- ro ress 1 Oct 2023 Direct materials 1 Oct 2023 Finished oods 1 Oct 2023 Conversion costs Total manufacturin costs added durin Cost of goods manufactured Gross mar in Revenues REQUIRED: the riod N$ 480 ooo 140 ooo 50 ooo 640 ooo 1 320 ooo 1 680 ooo 4 times direct materials used 25% 2 075 ooo MARKS 4.1 Calculate Direct materials (31 December 2023) 4.2 Calculate Work-in- ro ress 31 December 2023 4.3. Calculate Finished oods invento (31 December 2023) Total Sub- total 4 3 3 Total 4 3 3 10