Messenger Manufacturing Company had the following account balances for the quarter ending March 31, unless otherwise noted:

Work-in-process inventory (January 1) $ 140,000

Work-in-process inventory (January 31)171,000

Finished goods inventory (January 1)540,000

Finished goods inventory (january 31)510,000

Raw materials (January 1) 150,000

Raw materials (January 31) 120,000

Raw material purchased 200,000

Direct manufacturing labor 176,000

Total manufacturing overhead 90,000

Sales revenue 800,000

Selling cost 70,000

Administrative cost 140,000

A) Compute the cost of good manufactured?

B) Compute the cost of goods sold? C) Prepare an income statement??