Frosting Corp. has provided the following relating to the most recent month (August 31, 2020) of operations, for their main product, cupcakes

Baker's salaries	20,000
Finished goods inventory, beginning	18,000
Finished goods inventory, ending	20,000
General & administrative expenses	20,000
Indirect materials	17,500
Production Supervisor, Salary	21,000
Purchases of raw materials	28,000
Raw materials inventory, ending	19,000
Raw materials inventory, beginning	18,000
Rent on production factory	19,000
Rent, retail store	18,000
Sales	243,000
Utilities on production factory	17,500
Utilities, retail store	17,000
Wages, retail staff	20,000
WIP inventory, beginning	19,500
WIP inventory, ending