QUESTION 2 (20 MARKS) This question is divided into two unrelated parts, parts A and B. Please read the information provided under each part and answer the questions thereof. PART A Nam Tech had the following inventories on April 1, 2021: Raw Material Finished Goods WIP - Material WIP - Labour WIP - FOH N$ 50 000 28 000 2000 30 000 12 000 In the course of the month, the cost of material purchased was N$120 000, direct labor cost incurred was N$160 000 and factory overhead applicable to production was N$60 000. On April 30, 2021, inventories were as follows: Item description Raw Material Finished Goods WIP - Material WIP - Labour WIP - FOH N$ 46 000 44 000 10 000 18 000 8 000 REQUIRED: MARKS 2.1 Prepare journal entries to record all the above information on April 30. Narrations are not required. 10 Page 2 of 4