Cost classification in relation to charges is determined by the level of?

Use the information below to answer questions 26 and 27.

Materials consumed...................N16,600
Direct cost..........................N5,400
Factory rent.........................N2,300
Factory lighting.....................N1,200

Cost of production to be transferred at cost plus 20% mark-up.
The gross profit on manufacture is?

The market value of goods produced is?

Use the information below to answer questions 28 and 29.

On January 1,2000, a club's assets and liabilities were as follows:
Club house...................N8,000
Subscription.................N300
Cash.........................N1,000
Wages owed...................N100

The club has 50 members and annual subscription is N100 per member.
Subscription received is N4,000 and this includes 1999 arrears of N200.

The accumulated fund is?

In the balance sheet, the subscription in arrears will be?