Information about Cari Enterprise for the month ending December 31, 2012 is as follows:

Sale $300000

Selling and administrative expense 18000

Net income 8000

Beginning inventories:

Direct material :20000

Work in process:18000

Finish goods: 62000

Ending direct material is 20% larger than beginning direct material. Ending work in process is half of the beginning work in process. Ending finished goods increased by $8000 during the year. Prime cost and conversion cost are 80% and 70% of total manufacturing cost added, respectively.

a. prepare a statement of cost of goods manufacturing for December

b. prepare an income statement for December

c. Determine prime and conversion cost