Lanyard corporation for the year just completed in thousands of dollars:

Sales 870

Purchase of raw materials 110

direct labour 130

manufacturing overhead 200

admin expenses 160

selling expense 140

raw materials inventory, begining 30

raw materials ending, 60

WIP begininng 50

WIP ending 10

Finished goods inventory beginning 150

finished goods inventory ending 140.

how do i prepare a cogm, compute cogs and and income statement.