environment enterprises was contracted by the local government authority (2) to manufacture wooden benches. for the six month ending june 30, 2002 the enterprise produced 500 wooden benches. the following information relates to the manufacturing operations for the period s stock at january 1, 2002 raw material 2 000 work in progress 5.000 stock at june 30, 2002 raw material work in progress 1 800 2 000 purchase of raw material carriage on raw material factory wages salary of factory manager direct expenses factory insurance factory power general factory expenses annual depreciation on plant and machinery 60 000 3000 24 000 15 000 5 000 2.000 3 800 4 000 12 000 all other non-factory/administration expenses $45 per unit. (a) prepare the manufacturing account for the six-month period ending june 30. 2002. show clearly: cost of material available cost of material consumed prime cost factory overheads cost of production (14 marks) (b) calculate the production cost per unit (1 mark) (c) calculate the total cost per unit (1 mark) show the total revenue from benches if the local authority pays $400 per bench (1 mark) (e) what is the six month profit on the production of benches? (1 mark) distinguish between direct cost and indirect cost. (2 marks