Doggie Delights manufactures its own brand of pet toys. At the end of June, 2019 the accounting records showed the following:

Inventories:	Beginning	Ending
Direct Materials	$14,200	$ 9,600
Work-in-Process	0	3,600
Finished Goods	0	6,800
Other Information:
Direct materials purchases		40,000
Plant janitorial services		4,200
Sales salaries		6,000
Delivery costs		2,900
Sales revenue		206,000
Utilities for plant		10,200
Rent on plant		27,000
Customer service hotline costs		3,000
Direct labor		29,000

(a) Prepare a schedule of cost of goods manufactured for Doggie Delights and

(b) Prepare an income statement for Doggie Delights for the year ended June 30, 2019