a)The following balances have been extracted from the books of Zeblon Manufacturers, a small scale manufacturing enterprise, as at 31 June 2015:

		Sh.
		000
Stocks as at 1 January 2015:	Raw materials	7,000
	Work in progress	5,000
	Finished goods	6,900
Purchases of raw materials		38,000
Direct labour		28,000
Factory overheads:	Variable	16,000
	Fixed	9,000
Administrative expenses:	Rent and rates	19,000
	Lighting	6,000
	Stationery and postage	2,000
	Staff salaries	19,380
Sales		192,000
Plant and machinery:	At cost	30,000
	Provision for depreciation	12,000
Motor vehicles (for sales deliveries):	At cost	16,000
	Provision for depreciation	4,000
Creditors		5,500
Debtors		28,000
Drawings		11,500
Balance at bank		16,600
Capital		48,000
Provision for unrealized profit at 1 January 2015		1,380
Motor Vehicle running costs		4,500

Additional information:

1. Stocks at 31 June 2015 were as follows:

	Sh.
	000
Raw materials	9,000
Work in progress	8,000
Finished goods	10,350

2. The factory output is transferred to the trading account at factory cost plus 25% of factory profit.

3. Depreciation is provided at the rates shown below on the original cost of fixed assets held at the end of each financial year.

Plant and machinery - 10% per annum

Motor vehicles - 25% per annum

4. Amounts accrued at 31 June 2015 for direct labour amounted to Sh. 3,000,000 and rent and rates prepaid at 31 June 2015 amounted to Sh. 2,000,000.

Required:

(a) Manufacturing, trading and profit and loss account for the year ended 31 June 2015. (10 marks)

(b) Balance sheet as at 31 June 2015 (5 marks)