Using whichever of the following figures are required, prepare a manufacturing and trading account for 20X3. The manufacturing account should show clearly the prime cost of manufacture and the production cost of finished goods produced.

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Stocks, 1 January 20X3: Raw materials Partly finished goods Finished goods Stocks, 31 December 20X3: Raw materials Partly finished goods Finished foods Purchases of raw materials Carriage on raw materials Salaries and wages: factory (including £22,700 for management and supervision) Salaries and wages: general office Rent and business rates (three-quarters works, one-quarter office) Lighting and heating (seven-eighths works, one-eighth office) Repairs to machinery Depreciation of machinery Factory direct expenses Insurance of plant and machinery Sales 4 13,500 11,800 13,400 14,100 11,450 14,160 82,700 4,430 75,674 14,200 1,600 2,960 1,527 2,700 365 440 202,283