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Question 4 Good Manufacturing is a manufacturer. The following balances were extracted from the books on 31 December 2020: RM Inventory at 1 January 2020 Raw materials 7 000 Work-in-progress 1 500 Finished goods 5 000 Purchases of raw materials 8 600 Sales 370 000 Office salaries 24 000 Office equipment 30 000 Accumulated depreciation on office equipment 6 000 Factory wages 120 000 Factory manager's salary 60 000 Rent 132 000 Factory machinery 120 000 Accumulated depreciation on factory machinery 70 000 Additional information: 1. Inventory at 31 December 2020 was valued as follows: Raw materials - RM6000; Work-in-progress - RM1000: Finished goods - RM4800 2. Depreciation is to be charged on factory machinery at 15% per annum using reducing balance method. 3. Office equipment is depreciated using the straight-line method at 20% on cost. 4. Rent is to be apportioned on the basis of area occupied. Three fifths of the area is occupied by the factory and two fifths by the office. REQUIRED a) Prepare the manufacturing account for the year ended 31 December 2020. (14 marks)