ocr: The Manufacturing. Account This is how the data trom the question wouldbe inputted into a manufacturing account. E DIRECT COSIS Direct Material 38500 Direct Labour 20000 Direct Expenses 1000 PRIME COSIS 59500 Production Overheads 12500 Total Manufacturing Costs Incurred 72000 Workin progress adjustment: Opening stock 2000 less Closing stock 1500 500 Finished Goods adjustment: Opening stock 1000 less Closing stock 3000 (2000) Total Manutacturing Cost of Goods Sold . - 70500
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