Inventory movements for product X during the last quarter were as follows: Opening inventory at 1 January: 6 items valued at $15 each. January: Purchases of 10 items at $19.80 each. February: Sales of 10 items at $30 each. March: Purchases of 20 items at $24.50 each, and Sales of 5 items at $30 each. What was the gross profit for the quarter if inventory is valued using the continuous weighted average cost method?

A manufacturing company provides the following financial information for the year ended March 31, 2025: - Net Profit before tax: 500,000 - Depreciation on machinery: 40,000 - Loss on sale of furniture: 10,000 - Interest income received: 5,000 - Provision for tax made during the year: 100,000 - Increase in inventory: 20,000 - Decrease in trade receivables: 15,000 What is the Net Cash Flow from Operating Activities using the indirect method before paying tax?

Ayush Co is developing a new drug. The following costs were incurred in the year ended 30 September 20X4: - 1 January 20X4 to 28 February 20X4: Incurred $40,000 per month on initial laboratory testing. - 1 March 20X4: The directors became confident of the project's technical feasibility and commercial success. - 1 March 20X4 to 30 June 20X4: Incurred $40,000 per month until development was completed. - 1 July 20X4: The drug went into immediate commercial production with an estimated useful life of five years. According to IAS 38, what is the total amount to be charged to the Statement of Profit or Loss for the year ended 30 September 20X4 in respect of these costs?