The following balances have been extracted from the books of Stuart for the year to 31 March 2009:

£000 Administration: Factory 230 Direct wages 330 Purchases of raw materials 1123 Stocks at 1 April 2008:

Raw material 38 Work-in-progress 29 Additional information: £000 Stocks at 31 March 2009:
Raw material 44 Work-in-progress 42 Required:
Prepare Stuart’s manufacturing account for the year to 31 March 2009.