Sales	14,000,500
Purchases(net)	2,600,000
Direct labor	3,404,000
Sales salaries	600,000
Delivery Expense	95,000
Sales return	55,200
Transportation inward	52,000
FOH (Total)	2,885,600

During the year 75,000 units were completed

Inventories	December,2015	January,2015
Finished Goods	967,400	820,000
Work in process	336,800	329,800
Materials	496,000	476,000

Required:

A. Cost of Goods Manufactured Statement

B. Cost of Goods Sold

C. Income Statement for Cost Accounting