11.2 ArtKit Supplies manufactures metal paint tins for the artist’s supplies industry. The company operates from a small rented factory unit. In the year ended 31 August 20X2 it incurred the following costs:

£

Sundry factory costs 2,117 Hinge fittings for boxes 960 Secretarial and administration salaries 22,460 Delivery costs 1,920 Machine operators’ wages 27,250 Machinery repair 176 Factory cleaning 980 Lacquer paint for boxes 1,600 Rental of factory 6,409 Finishing operative’s wages 19,270 Sundry office costs 904 Salesman’s salary 28,200

£
Metal 18,006 Electricity: factory 1,760 Office supplies 2,411 Depreciation: machinery 1,080 Office telephone 1,630 Rearrange the information given into a cost statement for the year ended 31 August 20X2.