Less: Closing stock of Raw material Material Consumed To Wags To Direct Expenses To Carriage Inward To Cartage To Custom Duty To Excise Duty To Productive Expensive To Motive Power To Factory Rent To Repairs To Factory Expenses To Consumable Stock To Depreciation on Plant To Other Production expenses b21 Example:01 From the following information, prepare Manufacturing A/c at the end of accounting year (31 March 2017) Opening stock of Raw Material (01.04.2016) 50,000 Opening stock of Work in Progress (01.04.2016) 2,00,000 Sale of waste Material 15,000 Purchase of raw material 10,00,000 Productive Expenses 2,000 Carriage Inwards 5,000 Custom Duty 20,000 Excise Duty 15,000 Depreciation on Plant 50,000 Wages 1,75,000 Repairs 18,000 Factory salary 75,000 Rent & Taxes 10,000 Consumable Stocks 17,000 Direct Expense 20,000 Indirect Expenses 35,000 Closing stock of Raw Material (31.03.2017) 60,000 Closing stock of Work-in-Progress (31.03.2017) 2,50,000