The following information relates to Megg for the year to 31 January 2007:

£000 Stocks at 1 February 2006:
Raw material 10 Work-in-progress 17 Direct wages 65 Factory: Administration 27 Heat and light 9 Indirect wages 13 Purchases of raw materials 34 Stocks at 31 January 2007:
Raw material 12 Work-in-progress 14 Required:
Prepare Megg’s manufacturing account for the year to 31 January 2007.