Jean and Tom Perritz own and manage Happy Home Helpers, Inc. (HHH), a house-cleaning service. Each cleaning (cleaning one house one time) takes a team of three house cleaners about 1.5 hours. On average, HHH completes about 15,000 cleanings per year. The following total costs are associated with the total cleanings:

Direct materials	?
Direct labor	$475,000
Variable overhead	16,000
Fixed overhead	18,000

Next year, HHH expects to purchase $26,600 of direct materials. Projected beginning and ending inventories for direct materials are as follows:

	Direct Materials Inventory
Beginning	$5,000
Ending	2,600

There is no work-in-process inventory and no finished goods inventory; in other words, a cleaning is started and completed on the same day.

Required:

1. Prepare a statement of cost of services sold in good form. If an amount is zero, enter "0".

Happy Home Helpers, Inc. Statement of Cost of Services Sold For the Coming Year

Beginning finished goodsCost of services producedCost of services soldEnding finished goods	$- Select -
Add: Beginning finished goodsAdd: Cost of services producedAdd: Cost of services soldAdd: Ending finished goods	- Select -
Less: Beginning finished goodsLess: Cost of services producedLess: Cost of services soldLess: Ending finished goods	- Select -
Beginning finished goodsCost of services producedCost of services soldEnding finished goods	$- Select -

2. How does this cost of services sold statement differ from the cost of goods sold statement for a manufacturing firm?