plz solve step by step

Question 6 On 30 April 2002, the following balances were extracted from the books of Wilson Manufacturing Company: 9,890,400 4,372,000 58.000 83.840 Sales Purchases of raw materials Carriage inwards Carriage outwards Stocks, 1 May 2001 Raw materials Work in progress Finished goods Plant and machinery, at cost Office equipment, at cost 225,522 30,180 194,500 980,000 385,000 395,250 134,400 Rent and rates Electricity and water Wages and salaries Direct labour Indirect labour Administrative staff Repairs to machinery Other production expenses Other administrative expenses 491,100 240,000 910,150 18,928 326,400 198,685 Additional information: (i) Stocks as at 30 April 2002: $ Raw materials 115,290 Work in progress 94,840 Finished goods 181,900 (ii) Depreciation was to be provided for: Plant and machinery 15% on cost Office equipment 20% on cost (iii) Salaries of administrative staff included an amount of $100,000 paid to the factory manager. (iv) Electricity and water was to be apportioned as follows: Factory 75% Administration 25% (v) Rent and rates was to be apportioned as follows: Factory 80% Administration 20% REQUIRED: (a) Briefly explain the difference between direct costs and indirect costs. (2 marks) (b) Calculate the following for Wilson Manufacturing Company for the year ended 30 April 2002: (i) Prime cost; (3 marks) (ii) Total factory overheads; and (3 marks) (iii) Production cost of each unit of finished goods, assuming that Wilson Manufacturing Company had produced 400,000 units of finished goods during the year. (3 marks) (c) Prepare the trading account of Wilson Manufacturing Company for the year ended 30 April 2002