Stock 1/1/09: Raw Materials 2000 Work In Progress 5000 Stock 31/12/09: Raw Materials 500 Work In Progress 4000 Raw Materials Purchased 18000 Direct Labour 7500 Direct

Stock 1/1/09: Raw Materials 2000 Work In Progress 5000 Stock 31/12/09: Raw Materials 500 Work In Progress 4000 Raw Materials Purchased 18000 Direct Labour 7500 Direct