=+PR 18-5B Statement of cost of goods manufactured and income statement for a manufacturing company objs. 2, 3 Special Activities Earnhart Manufacturing Company allows employees to purchase, at cost, manufacturing materials, such as metal and lumber, for personal use. To purchase materials for personal use, an employee must complete a materials requisition form, which must then be approved by the employee’s immediate supervisor. Gretchen MacCauley, an assistant cost accountant, charges the employee an amount based on Earnhart’s net purchase cost.