a. b. Prepare a statement of cost of goods manufactured. Determine the cost of goods sold for the month. 2. The materials account of the Herbert Company reflected the following changes during August: Balance, August 1 Received, August 2 Issued, August 8 Received, August 15 Issued, August 27 18 units @ $200 6 units @ $210 8 units 10 units @ $222 15 units Assuming that Herbert Company maintains perpetual inventory records, calculate the cost of the ending inventory at August 31 and the cost of the units issued in August using the moving average method