Elway Company manufactures luxury leather footballs and has provided the following information for the month of April:

Factory supplies used	$25,000
Depreciation on factory building	285,000
Commissions for sales personnel	200,000
Salary of company CFO	175,000
Minor maintenance on factory equipment	30,000
Research and development	120,000
Depreciation on corporate office	60,000
Advertising costs	750,000
Direct labor cost	530,000
Purchases of raw materials	800,000
Finished goods inventory, April 1	75,000
Finished goods inventory, April 30	70,000
Work-in-process inventory, April 1	50,000
Work-in-process inventory, April 30	60,000
Materials inventory, April 1	80,000
Materials inventory, April 30	100,000
Finished goods inventory units, April 1	3,700
Finished goods inventory units, April 30	3,500

Required:

A. Prepare statement of Cost of good manufactured

B.Calculate the cost of one unit assuming 82,000 units were completed during april.

C. Prepare a statement of Costs of Good Sold

D. Prepare an income statement assuming the sales price per unit is $45