3!m(a)(b(c)(d) 37.7 From the following information, draw up a manufacturing and trading account for the six months ending 30 September 20X5. 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. f Stocks, 1 April 20X5: Raw materials Work-in-progress Finished goods Stocks, 30 September 20X5: Raw materials Work-in-progress Finished goods Purchases of raw materials Carriage on raw materials Direct wages 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)