During the year, the following transactions were completed:
Raw materials purchased for cash, Rmb275,000.
Raw materials requisitioned for use in production, Rmb280,000 (materials costing Rmb220,000 were
charged directly to jobs; the remaining materials were indirect).
Costs for employee services were incurred as follows:
d.Rent for the year was Rmb18,000 (Rmb13,000 of this amount related to factory operations, and the
remainder related to selling and administrative activities).
e.Utility costs incurred in the factory, Rmb57,000.
f. Advertising costs incurred, Rmb140,000.
g.Depreciation recorded on equipment, Rmb100,000. (Rmb88,000 of this amount was on equipment used
in factory operations; the remaining Rmb12,000 was on equipment used in selling and administrative
h.Manufacturing overhead cost was applied to jobs, Rmb ?