The factory manager of Fawcett Products has supplied the following information for the year ended 30 November 2014: Inventory of raw materials 1 December 2013 90000 Inventory of raw materials 30 November 2014 80000 Purchases of raw materials 390000 Manufacturing wages 212000 Manufacturing royalties Supervisor's wages Factory rent 15000 27000 120000 Factory insurance 30000 17500 Depreciation of machinery Required Prepare a manufacturing account for the year ended 30 November 2014