From the following information relating to the business of Lutfur Rahman, prepare a full Manufacturing Account and also prepare Trading, Profit and Loss Account and Balance Sheet for the year ended 30th September, 2014:
Notes at 30th September, 2014 :
1. Stock of : Raw Materials ~ 1,68,100, Work-in-progress ~ 82,500 and Finished Goods ~ 1,03,400.
2. Light and heat, rent and rates, insurance are to be apportioned : Factory 3/5ths, Administration 2/5ths.
3. Depreciation provisions are to be applied to cost on the basis of : Plant and Machinery 10%, Vehicles 20%.