=+23* Rubel ple has the following figures: Year end, or during year 000s 20X1 20X2 Finished goods

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=+23* Rubel ple has the following figures:

Year end, or during year

£000s 20X1 20X2 Finished goods inventory 50 55 Work-in-progress inventory 40 35 Raw material inventory 100 110 Debtors 300 2.50 Creditors 150 160 Sales (per annum)

1,000 1,200 Cost of goods sold (per annum)

600 650 Raw material purchases (per annum)

500 550

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