10.6A Curtis has a chewing gum factory. A manufacturing account is required for the year ending 31 December 20X4. Curtis has listed the following relevant balances from the accounting records of the business:

£

Factory wages* 118 377 Purchase of gum 171430 Purchase of flavourings 6433 Purchase of chewing gum wrappers 8 989 Opening stock of gum 15 444 Opening stock of flavourings 737 Opening stock of chewing gum wrappers 981 Closing stock of gum 14983 Closing stock of flavourings 1317 Closing stock of chewing gum wrappers 890 Depreciation of machinery 9 818 Sundry maintenance materials 652 Factory cleaning 2 988 Factory canteen costs 9 883 Factory rental 29 380 Factory insurance 8 800 Opening work-in-progress 286 Closing work-in-progress 173 The total for factory wages of £118 377 includes £17 465 for the factory supervisor's salary. Of the remainder 80% is classed as direct wages, and the remaining 20% as indirect production overheads.
Prepare Curtis's manufacturing account for the year ending 31 December 20X4.