The following balances, inter alia, have been extracted from the Wren Manufacturing Company as at 31 March 2005:

Dr

£

Carriage inwards (on raw materials) 6000 Direct expenses 3000 Direct wages 25000 Factory administration 6000 Factory heat and light 500 Factory power 1500 Factory rent and rates 2000 Factory supervisory costs 5000 Purchase of raw materials 56000 Raw materials stock (at 1 April 2004) 4000 Work-in-progress (at 1 April 2004) 5000 Additional information:

1 The stock of raw materials at 31 March 2005 was valued at £6000.

2 The work-in-progress at 31 March 2005 was valued at £8000.

3 A profit loading of 50 per cent is added to the total cost of manufacture.

Required:

Prepare Wren’s manufacturing account for the year to 31 March 2005.