- From the following particulars draw up a manufacturing account for the year 2009 :
Rs.
Rs.
22,590
640
6,380
7,970
1,360
8
Stock, 1st January :
Raw materials
Partly manufactured goods
Overhead on above
Stock, 31st December:
Raw materials
Partly manufactured
goods
Overhead on above
Purchases of raw materials
Freight and carriage on above
Productive wages
Patent royalties
Factory overhead :
Rent, rates, taxes and insurance
Gas, fuel, water and lighting
Wages and salaries
Repairs, renewals and
depreciation on tools,
machinery etc.
1,320
1,200
1,910
4,920
10,410
1,740
22,440
460
1,800
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