11.6 Brisbane Pinker Limited manufactures a range of containers for cosmetics in metal and plastic. In the year ending 31 December 2012 the company incurred the following costs:

£

Selling department sundry expenses 1 899 Metal 21 444 Depreciation of factory building 1 500 Factory cleaning 6 440 Metal moulding machine: operators’ wages 12 222 Factory power 8 370 Finishing operative’s wages 10 240 Sales department salaries 39 434 Security guard to factory 4 290 Dyes and paint 2 490 Sundry factory expenses 4 284 Depreciation of office building 1 100 Telephone charges 4 338 Factory canteen costs 12 234 Plastics 63 570 Distribution costs 18 777 Factory insurance 6 960 Plastics machine: operators’ wages 15 249 Machinery depreciation 3 950 Administrative salaries 21 496 Stationery and other office admin supplies 2 937 Other admin expenses 6 422 Depreciation of office fixtures and fittings 1 929 Required: rearrange the information given into a cost statement for the year ending 31 December 2012.