Please don't copy paste, I need the manufacturing account to be prepared, earlier experts simply did calculations, further more, there is additional information on slalries and electricity which was missing on the previous two questions.

Question

Tengeneze Co Ltd presented the following accounting information relating to its manufacturing activities for the year ended 31/12/2004.

Stock at hand 1 1 - 04

Raw Materials	225,000
W I P	187,500
Finished goods	250,000

Stock at hand at 31/12/2004

Raw materials	310,000
W I P	390,000
Finished goods	470,000

Summaries of transaction during the year

1. Purchases of raw materials Ksh. 1,873,500
2. Payroll for factory wages 1,250,000
3. Factory expenses 2,170,000
4. Sales of finished goods 8,650,000

Expenses for the period

1. Staff salaries ksh. 150,000
2. Electricity 24,000

Required:

To prepare manufacturing account to show the following.

1. Cost of direct materials used.
2. Prime cost
3. Cost of goods manufactured (10marks)