Nish Corporation has provided the following data for the month of April:

Sales ...............................................

$220,000

Raw materials purchases ...............

$50,000

Direct labor cost ............................

$23,000

Manufacturing overhead cost ........

$59,000

Selling expense ..............................

$18,000

Administrative expense .................

$43,000

Inventories:

Beginning

Ending

Raw materials ........

$26,000

$35,000

Work in process .....

$18,000

$22,000

Finished goods .......

$42,000

$29,000

Required:

a.Schedule of Cost of Goods Manufactured in good form for April.

b.Income Statement in good form for April.