3. The new income statement reflecting the change in sales would be: Amount Percent of Soles Net operating Income.. Net operating income reflecting change in sales Original net operating income Percent change in net operating income Ex. 101 Job Order Casting (15 points) Vollga SHPK is manufacturing ships to order. The unique nature of each order requires trading or allocating costs to each job and maintaining cost records for each job. The manufacturing of one unit of a ship causes following costs. Wood 5.000 5 People employed to assemble sails 10.000 $ Lubricants SOOS Maintenance workers 3.000 $ Marketing Department 1.000 5 Accounting Department 2.000 6 a) Prepare a cost and good flow for the Vollga SHPK and include Material Purchases, Direct Labor Manufacturing Overhead, Raw Materials, Work in Process, Finished Goods, Cost of Goods Sold Selling and Administrative in your process flow. Complete the structure below to complete the flow (7 points) Costs Balance Sheet Inventories Income Statement Expenses Period Costs 3. The new income statement reflecting the change in sales would be: Amount Percent of Soles Net operating Income.. Net operating income reflecting change in sales Original net operating income Percent change in net operating income Ex. 101 Job Order Casting (15 points) Vollga SHPK is manufacturing ships to order. The unique nature of each order requires trading or allocating costs to each job and maintaining cost records for each job. The manufacturing of one unit of a ship causes following costs. Wood 5.000 5 People employed to assemble sails 10.000 $ Lubricants SOOS Maintenance workers 3.000 $ Marketing Department 1.000 5 Accounting Department 2.000 6 a) Prepare a cost and good flow for the Vollga SHPK and include Material Purchases, Direct Labor Manufacturing Overhead, Raw Materials, Work in Process, Finished Goods, Cost of Goods Sold Selling and Administrative in your process flow. Complete the structure below to complete the flow (7 points) Costs Balance Sheet Inventories Income Statement Expenses Period Costs