(a)[5]
Prepare a manufacturing account covering the year to 31 December 2023.
(b(i))[3]
Prepare a statement that calculates, and makes clear the cost of sales together with the portion of this amount coming from importing.
(b(ii))[5]
Prepare a statement that calculates, and clearly shows the cost of sales, how much of this amount came from manufacturing.
(c)[2]
Calculate the profit for the year ending 31 December 2023.
(d)[5]
Explain the effect on the profit for the year for 2023 of raising the factory profit rate to $25\%$ in 2023.
(e)[5]
Advise the directors whether they should, or should not, manufacture home appliances for the high-income customers in order to maintain the profits. Justify your answer.