Using whichever of the following figures are required, prepare a manufacturing account and trading account for 2017. The manufacturing account should show clearly the prime cost of manufacture and the production cost of finished goods produced.

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Inventory, 1 January 2017: Raw materials Partly finished goods Finished goods Inventory, 31 December 2017: Raw materials Partly finished goods Finished goods 24,600 20,200 18,600 31,300 23,400 29,200 Purchases of raw materials 165,400 Carriage on raw materials 9,100 Salaries and wages: factory (including 44,500 for management and supervision) 151,400 Salaries and wages: general office 28,400 Rent and business rates (three-quarters works, one-quarter office) 3,000 Lighting and heating (seven-eighths works, one-eighth office) 5,600 Repairs to machinery 3,400 Depreciation of machinery 5,600 Factory direct expenses Insurance of plant and machinery Sales 730 860 406,120