Statement of Cogs maufactered cost of goods sold

the following data are taken from the general ledger and other records of valley view manufacturing co. on jan 31, the end of the first month of operations of the current fiscal year

sales 75,000

materials jan 1 25,000

work in progess jan 1 24,000

finished goods inventory jan 1 32,000

material purchsed 21,000

direct labor cost 18,000

factory overhead (including 1,000 of indirect mateials used and 3,000 of indirect labor cost)

selling and admin. expences 10,000

invenotries at jan 31

materials 22,000

work in progress 20,000

finished goods 30,000

a.prepare a statement of cost of goods manufactored

b. prepare the cost of goods sold sections of the income statement