The financial year of Leeford Manufacturers Ltd ends on 30 September. They supplied the following information:

a. Select the relevant figures and prepare the manufacturing account of Leeford Manufacturers Ltd for the year ended 30 September 20–8.
b. Select two of the items in this list which should not appear in a manufacturing account and explain why they are not included.

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$ At 1 October 20-7: Inventory - raw materials finished goods work in progress 41800 62 300 18600 For the year ended 30 September 20-8: Purchases of raw materials 495 800 Purchases of finished goods 4300 Revenue 824 000 Wages - factory direct wages factory indirect salaries 52750 29 760 office and sales salaries 36890 Factory expenses 41840 At 30 September 20-8: Inventory - raw materials finished goods work in progress 43 200 60750 17850 %24