ocr: Manufacturing. Account Pro Forma The tollowing protorma lists all the key elements which have to be present ina manutacturing account: £ DIRECT COSTS Direct Materials XXX Direct Labour XXX Direct Expenses XXX PRIME COSTS XXX Production Overheads XXX TOTAL MANUFACTURING COSTS INCUKKED XXX Work in progress adjustment XXX Finished goods adjustment XXX TOTAL MANUFACTURING COST OF GOODS SOLD EXXX