Use the following information below and later do the calculations at the end of the question: Direct material purchased R750 000 Indirect material purchased R100 000 Rent R130 000 Indirect labour Freight on direct material R112 000 Freight on indirect material R20 000 Direct labour R370 000 Freight on sales R70 000 Packing of finished product Rent received Salary: typist R111 000 Advertising R40 000 Insurance R215 000 Depreciation: Factory R300 000 Depreciation: administrative R240 000 Inventory (31 December 2022) Direct material R120 000 Indirect material R50 000 WIP R360 000 Inventory (01 January 2022) Direct material R350 000 Indirect material R80 000 WIP 2460.000 Note: Only 80% of joint manufacturing overheads are applicable to the factory. Indirect material is only used in production. Required: 2.1 Primary cost [J] 2.2 Conversion cost 2.3 Manufacturing cost [L] R105 000 R210 000 R160 000