From the following data construct a manufacturing account for the year ended 31 December 2015.

1. Rent is to be apportioned between factory overheads and office expenses in a 3:1 ratio.
2. Inventory as at 31 December 2015 was as follows:
a. Raw materials £15,650
b. Work-in-progress £38,700.

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Purchases of raw materials Opening inventory: Raw materials Work-in-progress Carriage inwards Returns outwards Labour costs: Factory supervisors Manufacturing wages Depreciation of factory equipment Rent 89,500 12,450 43,100 875 2,190 29,000 87,500 5,600 18,000