For Barron Ltd, produce a manufacturing account for the year ended 31 October 2014 based on the following data.

Additional information:

(a) Inventory as at 31 October 2014 was valued as follows:

(b) Machinery repairs owing as at 31 October 2014 were £211.

(c) Heating and lighting is split equally between the statement of comprehensive income and the manufacturing account.

Transcribed Image Text:

Inventory of raw materials as at 1 November 2013 16,560 Inventory of work-in-progress as at 1 November 2013 11,580 Purchases of raw materials 87,900 Direct wages 55,600 Royalties Indirect wages Factory rent Heating and lighting Machinery repairs 3,255 11,210 6,546 5,490 3,423