Statement of cost of goods manufactured; cost of goods sold

The following data are taken from the general ledger and other records of Coral Park Production Co. on January 31, the end of the first month of operations in the current fiscal year:

Sales $86,625

Materials inventory (January 1) $28,875

Work in process inventory (January 1) $27,720

Finished goods inventory (January 1) $36,960

Materials purchased $24,255

Direct labor cost $20,790

Factory overhead (including $1,000 of indirect materials used and $3,000 of indirect labor cost) $13,860

Selling and administrative expenses $11,550

Inventories at January 31:

Materials $25,410

Work in process $23,100

Finished goods $34,650

a. Preparar el estado de productos manufacturados (Statement of cost of goods manufactured)

b.Preparar Cost of goods sold