(Solution) - The following balances have been extracted from the books of -(2025 Original AI-Free Solution)

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The following balances have been extracted from the books of Stuart for the year to 31 March 2012:
£000
Administration: Factory ............ 230
Direct wages ............... 330
Purchases of raw materials ........... 1 123
Stocks at 1 April 2011:
Raw material ............... 38
Work-in-progress .............. 29
Additional information:
Stocks at 31 March 2012:
Raw material ................ 44
Work-in-progress ............. 42

Required:
Prepare Stuart?s manufacturing account for the year to 31 March 2012.