10.5 Carrie runs a shoe factory and is about to prepare a manufacturing account for the month of May 20X6. The following balances are relevant;

£

Production supervisor's salary 15 760 Maintenance of factory machinery 2 994 Purchase of raw materials 76 892 Machine operatives' labour costs 93 330 Factory cleaner's wages 7 400 Depreciation of freehold factory building 5 600 Stock of raw materials at 1 May 20X6 7 492 Stock of raw materials at 31 May 20X6 8441 Stock of work-in-progress at 1 May 20X6 1 101 Stock of work-in-progress at 31 May 20X6 1 004 Factory insurance 4654 Electricity for factory 10 333 Sundry factory costs 1 808 Depreciation of machinery 6 667 Prepare Carrie's manufacturing account for May 20X6.