Assume information pertaining to Bauer Hockey for April of the current year follows.

Sales	$1,043,700
Purchases
Raw materials	315,000
Manufacturing supplies	16,800
Office supplies	3,080
Salaries (including fringe benefits)
Administrative	143,640
Production supervisors	34,300
Sales	147,000
Depreciation
Plant and machinery	33,600
Office and office equipment	11,200
Utilities
Plant	21,000
Office	8,400

Inventories	April 1	April 30
Raw materials	$70,490	$73,500
Manufacturing supplies	8,680	10,360
Office supplies	2,520	2,100
Work-in-process	53,900	56,280
Finished goods	126,000	123,200

Additional information follows: Manufacturing overhead is applied to products at 125% of direct labor dollars. Employee base wages are $15 per hour. Employee fringe benefits amount to 20% of the base wage rate. They are classified as manufacturing overhead. During April, production employees worked 9,100 hours, including 7,280 regular hours and 560 overtime hours spent working on products. There were 1260 indirect labor hours. Employees are paid a 50% overtime premium. Any overtime premium is treated as manufacturing overhead. Required a. Prepare a statement of cost of goods manufactured and an income statement for April.