The following balances were extracted from HM$\text{'}$s accounts as at $31$ march $2007.$

Factory machinery cost

Provision for depreciation of factory machinery.

COST OF PRODUCTION

Additional information at $31$ march $2007$:

Rent Prepaid

Electricity accrued

Insurance prepaid

Stocks

Raw material

Work in progress

Rs$.$ in $"000"$

Finished goods

$5$

$15$

$10$

Depreciation on factory machinery is to be provided at $25\%$

$25\%$ per annum reducing balance.

Rent electricity and insurance are apportioned on the basis of $80\%$ to factory and $20\%$ to office.

$,$ Finished goods are transferred to the trading account factory cost plus one third.

Required

Prepare HM$\text{'}$s manufacturing account for the year ended $31$ March $2007.$

$($ICAP Example $7)$