Rogue Company, a small manufacturer has the following accounts on July 31, 2021

Administrative salaries	$55,000
Advertising expense	$38,000
Rent	$150,000
Depreciation factory equipment	$50,000
Direct labour	$190,000
Raw materials, beginning of year	$15,000
Sales	$800,000
Raw materials, end of year	$5,000
Finished goods, beginning of year	$2,000
Finished good, end of year	$16,000
Insurance expense	$60,000
Raw material purchases	$135,000
Sales salaries	$50,000
Repairs and maintenance factory	$30,000
Work in process, beginning inventory	$54,000
Work in process, ending inventory	$15,000

• 80% of rent is for the manufacturing plant the remainder is for the office building.
• 20% of Insurance is for Administrative purposes, the remainder is for factory items.

Required:

• Prepare a Schedule of Cost of Goods Manufactured for the month in good format. (15 Marks)
• Prepare a Partial Statement for the Cost of Goods sold. (5 Marks)
• Prepare an Income Statement. (5 Marks)