Using whichever of the following figures are required, prepare a manufacturing account and a trading account for 2003. The manufacturing account should show clearly the prime cost of manufacture and the production cost of finished goods produced.

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E Stocks, 1 January 2003: Raw materials Partly finished goods Finished goods Stocks, 31 December 2003: Raw materials Partly finished goods Finished foods 13,500 11,800 13,400 14,100 11,450 14,160 Purchases of raw materials 82,700 Carriage on raw materials 4,430 Salaries and wages: factory (including 22,700 for management and supervision) 75,674 Salaries and wages: general office 14,200 Rent and business rates (three-quarters works, one-quarter office) 1,600 Lighting and heating (seven-eighths works, one-eighth office) 2,960 Repairs to machinery 1,527 Depreciation of machinery 2,700 Factory direct expenses 365 Insurance of plant and machinery 440 Sales 202,283 Note: partly finished goods are valued at their production cost.