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Part 2 : table [ [ table [ [ Savoy Company ] , [ Statement of Cost of Goods Manufactured ] , [

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\table[[\table[[Savoy Company],[Statement of Cost of Goods Manufactured],[For the Month of July]]],[Current manufacturing costs:],[Cost of materials placed in production:],[Raw materials, 7/1,,$,35,000vv,,],[Purchases,,,210,000vv,,],[Total available,,,245,000vv,,],[Less ending balance raw materials,,,39,200vv,$,205,800],[Direct labor,,,,,147,000],[Manufacturing overhead:],[Manufacturing supplies,,$,4,200vv,,],[Production employees' fringe benefits,,,14,700,,],[Depreciation on plant,,,16,800vv,,],[Production supervisors' salaries,,,14,000vv,,],[Plant maintenance,,,11,200,,],[Plant utilities,,,10,500,,],[Production equipment rent,,,5,600vv,,77,000vv],[Work-in-process, 7/1,,,,,25,200],[Total costs in process,**^(),,,,425,690\times ],[Less: work-in-process, 7/31,,,,,21,000],[Cost of good manufactured,hat(grad),,,$,400,400\times ]]
\table[[\table[[SAVOY Company],[Income Statement],[For the Month Ending July 31]]],[Sales,hat(grad),,,$,816,900],[Cost of goods sold:],[Finished goods inventory, 7/1,,$,126,630vv,,],[Cost of good manufactured,widehat(\Delta ),,390,400\times ,,],[Total goods available for sale,,,517,030\times ,,],[Less ending balance finished goods inventory,hat(),,124,040vv,,0x],[Gross profit,hat(),,,,0x],[Selling and administrative expenses:],[Office supplies,hat(),$,2,100vv,,],[Administrative salaries,,,64,400vv,,],[Sales salaries and commissions,,,63,000vv,,],[Depreciation on office,widehat(),,4,200,,],[Office utilities,,,3,500vv,,],[Office maintenance,,,5,880vv,,],[Office equipment rent,,,1,400vv,,144,480],[Net income,hat(AA),,,$,181,500\times ]]
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