The following balances were extracted from the books of Digby Products for the year ended 31 March 2017. $ Inventory at 1 April 2016 Raw materials 27000 Work in progress 67000 Purchases of raw materials 101900 Raw materials returned to supplier 6650 Factory direct wages 78800 Royalties 10000 Factory indirect wages 20 800 Factory management salaries 49 000 Office wages and salaries 37800 Rent 21000 Electricity 2200 Maintenance 15000 Depreciation on factory equipment 17100 Depreciation on office fixtures and fittings 9000 Additional information at 31 March 2017 1 Inventory $ Raw materials 23 450 Work in progress 58 100 2 Factory direct wages, $3500, were accrued. 3 Electricity, $200, was prepaid. 4 Rent and electricity are to be apportioned: 70% to the factory, 30% to administration. 5 Maintenance is to be apportioned: 80% to the factory, 20% to administration. REQUIRED