The Finance Director of Sully Limited has asked you to prepare a months cost accounts for her company that operates a batch costing system that is fully integrated with the financial accounting. The accountant provides you with the following information:

Balances at the beginning of the month:
Stores ledger control account	43,960
Work in progress control account	32,715
Prepayments of production overheads brought forward from previous month	4,474
Transactions during the month:
Materials purchased	91,176
Materials returned to supplier	14,340
Materials transferred between batches	2,401
Materials issued:
- to production	68,108
- to maintenance	12,271
Total gross wages* (see note 1 below)	83,403
Other production overheads incurred	23,163
Cost of goods completed and transferred to finished goods	190,950
*Note 1
Gross wages consist of:
Wages paid to employees	60,229
Tax deductions payable to the Government	14,651
National insurance contributions	8,523
The allocation of gross wages for the period was:
Direct wages charged to batches	59,644
Direct wages incurred on production of capital equipment for use in the factory	4,161
Indirect wages	19,598

Note 2

The production overhead absorption rate is 80% of the direct wages charged to batches. The company does not include a share of production overheads in the cost of capital equipment constructed in the factory.

Note 3

After a physical stock take the value of the stores stock at the end of the month was 37,403

Required:

Prepare the following accounts for the month:

Stores ledger control account

Wages control account

Work in progress control account

Production overhead control account