No. 6(a) (i): Calculation of direct materials consumed:
No. 6(a) (ii): Calculation of indirect materials used:
No. 6(b): Preparation of Manufacturing Account:
No. 6(c) Calculation of Cost of Goods Sold:
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The author holds a Bsc (Hons) Degree in Applied Accounting from Oxford Brookes University, England and enjoys a successful career as an Accounting Supervisor and a private tutor.