From the following information, draw up a manufacturing account and the income statement for the six months ending 30 September 2019 for Kilifi Enterprises. You should show clearly:

Cost of raw materials consumed Prime cost of production Production cost of finished goods Inventory, 1 April 2019:

Raw materials 2,990

Work-in-progress 3,900

Finished goods 15,300

Inventory, 30 September 2019:

Raw materials 4,200

Work-in-progress 3,600

Purchases of raw materials 15,630

Carriage on raw materials 126

Direct wages 48,648

Factory general expenses 7,048

Depreciation of factory equipment 4,200

Rent & rates (factory three-quarters, office one-quarter) 2,800

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