This question required candidates to prepare the Manufacturing, Trading, Profit and      Loss Account to show:

1. Cost of raw material used;
2. Prime cost;
3. Cost of production;
4. Gross manufacturing profit;
5. Gross profit on sales;
6. Net profit.

observation

Majority of the candidates attempted this question and performed very well.  The few candidates that failed were those that muddled up the three accounts (Trading, profit and Loss Account).