From the following information, draw up a manufacturing account and the trading account section of the statement of profit or loss for the six months ending 30 September 2017. You should show clearly:

(a) Cost of raw materials consumed.

(b) Prime cost of production.

(c) Production cost of finished goods.

(d) Gross profit on sales.

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Inventory, 1 April 2017: Raw materials 2,990 Work-in-progress 3,900 Finished goods 15,300 Inventory, 30 September 2017: Raw materials 4,200 Work-in-progress 3,600 Finished goods 17,700 Purchases of raw materials 15,630 Carriage on raw materials 126 Direct wages 48,648 7,048 Factory general expenses Office salaries Depreciation of office furniture Carriage outwards Advertising Bad debts Sales less returns Sales of scrap Discounts received Depreciation of factory equipment Rent and business rates (factory three-quarters, office one-quarter) 22,200 420 191 1,472 200 112,410 1,317 188 4,200 2,800