=+Raw Materials: Stock at Beginning

£

2,100 Purchases 12,000 Stock at End 3,100 Finished Goods: Stock at Beginning 1,750 Stock at End 980 Work in Progress: At Beginning 1,870 At End 2,090 Sales 34,646 Wages 7,960 Carriage: Inwards 650 Outwards 482 Fuel, Light and Power: Factory 520 Office 168 General Expenses: Factory 142 Administration 3,875 Selling 1,490