TUTORIAL: Manufacturing Account The following are the balances of T Jackson for the yoar ended 31 December 2011 RM Stock at 1 January 2011 Raw materials Work in Progress Finished goods 18,450 23,600 17,470 St At 64.300 Purchases : Rew materials Carriage on raw materials Direct Labour Office salaries Rent Office lighting & heating 1,605 65,810 16,920 2,700 5.760 8,300 Depreciation: Works machinery Office equipment 1,950 200,600 Sales Factory Fuel and power Rent is to be apportioned Factory 2/3; Office 1/3 Stocks at 31 December 2011 were 5,920 Raw materials Work in Progress Finished goods 20,210 17,390 21,485 PREPARE A Manufeuing, radingand prft and lo aeout fo he ear ended st December 2011