Self-test The following balances are extracted from the books of Cast Manufacturers for the year ended 31 March 2010.

Stocks at 1 April 2009:
Raw materials 76,688 Work in progress 107,269 Finished goods 144,263 Purchases: raw materials 615,000 Carriage on raw materials 17,269 Direct labour 996,788 Office salaries 175,950 Rent and rates 85,124 Office lighting and heat 59,100 Depreciation: plant and machinery 106,125 Depreciation: office equipment 18,563 Sales 2,402,250 Factory fuel and power 134,700 Rent and rates are to be apportioned:
Factory 75% Office 25%
Stocks at 31 March 2010 were:
Raw materials 90,788 Work in progress 110,213 Finished goods 118,069 You are required to prepare a manufacturing account for the year ended 31 March 2010.