A feature of government accounting is that the

Use the following information to answer the question below

Cost of raw materials available------ 32,000
Manufacturing wages -----10,000
Factory expenses-----5,000
Royalty-------3,000
Factory rent ------2,000
Depreciation of plant and machinery---- 5,000
closing stock of raw materials-------- 3,000

The prime cost is 

Use the following information to answer the question below

Cost of raw materials available------ 32,000
Manufacturing wages -----10,000
Factory expenses-----5,000
Royalty-------3,000
Factory rent ------2,000
Depreciation of plant and machinery---- 5,000
closing stock of raw materials-------- 3,000

Factory overhead cost is 

Capital and drawings accounts are kept in the 

Set-off is carried out in the control account when