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QUESTION 17 Dreght and Sons own a manufacturing business. Goods are transferred from the manufacturing account to the income statement at cost plus 30%. The following information is available for the year ended 31 March 20.9. Inventories at 1 April 2018 Raw materials 8,162 Work in progress 6,183 Finished goods 7,451 Inventories at 31 March 20*9 Raw materials 7,466 5,774 Work in progress Finished goods 8,549 112,431 Purchases of raw materials Sales 873,442 798 Carriage inwards Carriage outwards Wages-direct labour 1,328 189,410 indirect labour 64,822 Factory power 17,231 General factory overheads. 21,461 Depreciation of factory machinery 28,000 Additional information at 31 March 20*9 An outstanding amount for factory power, 230, remained unpaid. General factory overheads, 488, had been paid in advance. Required Prepare: (a) a manufacturing account for the year ended 31 March 20-9 (b) an extract from the income statement for the year ended 31 March 20*9 showing the transfer from the manufacturing account