HEAVENLY CREATIONS. INC. Statement of Cost of Goods Manufactured Year Ended January. 31. 202K Beginning Work-in-Process inventory Direct Materials Used: Beginning Raw Materials Inventory Purchases of Raw Materials Raw Materials Available tor Use Ending Raw Materials Inventory Direct Materials Used Direct Labor Manufacturing Overhead Total Manufacturing Costs Incurred during the Year Total Manufacturing Costs to Account For Ending Wom-in-Process Inventory Cost of Goods Manufactured HEAVENLY CREAHONS, INC. Income Statement Year Ended January 31. 202K Revenues: Sales Revenue Cost of Goods Sold Gross Margin Expenses: Cash Register Salary Expense Phone Expense Accounting Expense Total Expenses Net Income (Loss) 100 $ 10,000 L LL