Question 5 (15 Marks) The following information appeared in the accounting records of Inceptus Ltd a manufacturing entity, at 28 February 2021, the end of the financial year. The company manufactures confectioneries and chocolates for special occasions. Extract from the trial balance as at 28 February 2021: N$ Inventory on hand 1 March 2020 Raw materials 160 650 Work-in progress 229 500 Finished products 469 200 Raw materials purchased (including N$52 326 indirect material) 511 326 Raw materials.