Easyway Limited produced disposable products for the health sector.

Information available for the year ended 31st December 2021 is as follows:
 

	GH⊄
Sales	342000
Raw materials purchased	140500
Direct labour	70300
Depreciation of plant and machinery	24400
Delivery expenses	10000
Discounts allowed	5000
Direct expenses	10000
Rent	12000
Electricity	13000
Depreciation of vehicles	5600

 

 

Stocks:	01/01/2021	31/12/2021
	GH⊄	GH⊄
Raw materials	60400	52600
Work-in-progress	45000	40200
Finished goods	39200	20900

Additional information
Apportion rent, electricity and depreciation of vehicles to factory and office in the ratio 3:2 respectively.

You are required to prepare Manufacturing, Trading, Profit and Loss Account for the year ended 31st December 2021.