Following are the account balances for the DC Company in 2018:

Beginning of 2018Ending of 2018

Direct materials inventory26,50027,000

Work-in-process inventory30,50028,400

Finished-goods inventory16,50022,100

Purchases of direct materials79,000

Direct manufacturing labor24,500

Indirect manufacturing labor18,600

Plant insurance7,900

Depreciation-plant, building, and equipment11,800

Repairs and maintenance-plant3,500

Marketing, distribution, and customer-service costs87,900

General and administrative costs26,500

1.Make a schedule for the cost of goods manufactured for 2018.

1.Revenues for 2018 was $425,000. Make the income statement for 2018.