Stewart owns a manufacturing business and prepares accounts to 31 March each year. The following figures relate to the year ended 31 March 2000:

Rent and rates are to be apportioned equally between the factory and the offices.
Required:
Prepare Stewart's manufacturing, trading and profit and loss account for the year to 31 March 2000.

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Stocks as at 1 April 1999 Raw materials 53,210 Work in progress 11,650 Finished goods 49,420 Stocks as at 31 March 2000 Raw materials 55,190 Work in progress 13,220 Finished goods 47,150 Sales for the year 391,380 Expenditure during the year: Purchase of raw materials 151,490 Direct factory wages 68,220 Royalties payable (1 payable per unit of production) 13,550 Factory power costs 11,500 Factory supervisor's salary 21,000 Factory repairs 1,170 Rent and rates Depreciation of factory machines Carriage outwards Depreciation of office equipment Office salaries Office heating and lighting Other office expenses 12,260 4,500 6,230 2,400 36,800 2,540 5.660