Information from the records of the Bridgeview Manufacturing Company for August 2017 follows:

Sales	$314,000
Selling and administrative expenses	127,500
Purchases of raw materials	44,000
Direct labor	30,000
Manufacturing overhead	54,500

		Inventories
		August 1	August 31
Raw materials		$ 7,000	$ 5,000
Work-in-process		13,000	11,000
Finished goods		15,000	18,000

Prepare a statement of cost of goods manufactured and an income statement for August 2017. Do not use negative signs with any of your answers below.

Bridgeview Manufacturing Company
Statement of Cost of Goods Manufactured
For the Month Ending August 31, 2017
Current manufacturing costs:
Cost of materials placed in production:
Raw materials, 8/1/17	$______
Purchases	_______
Total available	________
Raw materials, 8/31/17	________	$______
Direct labor		_________
Manufacturing overhead		________	$_____
Work-in-process, 8/1/17			______
Total costs in process			_______
Work-in-process, 8/31/17			_______
Cost of goods manufactured			$_______