The following balances have been extracted from the books of the David and Peter Manufacturing Company as at 30 April 2004:

£000 Direct wages 70 Factory equipment: at cost 360 General factory expenses 13 Heat and light (factory 3–4 ; general 1–

4) 52 Purchases of raw materials 100 Stocks at 1 May 2003:

Raw material 12 Work-in-progress 18 Rent and rates (factory 2–3 ; general 1–3) 42 Additional information:

1 Stocks at 30 April 2004: £000 Raw material 14 Work-in-progress 16 2 The factory equipment is to be depreciated at a rate of 15 per cent per annum on cost.

Required:

Prepare the David and Peter Manufacturing Company’s manufacturing account for the year to 30 April 2004.