Midhaven Products has a production line. The following information relates to the production line workers for the month of April 2019. Total for the month Hours worked 1580 Production line bonus $860 Statutory deductions $2050 Voluntary deductions $850 Employer's national insurance $1800 Rate per hour $8 The following additional information is available for the month of April 2019. Inventory at 1 April 2019 Raw materials 5900 Work in progress 19700 Production wages Calculated in (b) Office wages 8750 Purchases of raw materials 20 250 Depreciation on factory machinery 9000 Depreciation on office fixtures 3400 Rent paid 36000 Factory expenses 8200 Factory management salaries 31000 Office management salaries 38 600 Carriage on raw materials 1900 Revenue 103000 Insurance 4600 General expenses 7400 Additional information 1 Inventory at 30 April 2019 Raw materials $6300 Work in progress $20350 2 Rent and insurance are to be apportioned 75% to the factory, 25% to the office. 3 $4000 of the factory expenses are direct expenses. 4 General expenses of $2600 relate to the office and the remainder relate to the factory.

1. (a)Name the following documents used in payroll recording. purpose document name records the hours worked by a production line worker contains the gross pay, deductions and net pay of all production line workers[2]
2. (b)(i)Calculate the: (i) total labour cost to Midhaven Products of all the production line workers for April 2019[2]
3. (b)(ii)total net pay of all the production line workers for April 2019.[2]
4. (c)Prepare the manufacturing account for the month ended 30 April 2019.[14]