Sunshine Manufacturing Company produces tents. From its accounting records it prepares the following schedule and financial statements on a yearly basis:

Cost of goods manufactured

Income statement

Balance sheet

The following items are found in its ledger and accompanying data.

Direct Labor 9. Factory maintenance salaries

Raw materials inventory, 1/1 10. Cost of goods manufactured

Work in process inventory, 12/31 11. Depreciation on delivery equipment

Finished goods inventory, 1/1 12. Cost of goods available for sale

Indirect Labor 13. Direct materials used

Depreciation on factory machinery 14. Heat and electricity for factory

Work in process, 1/1 15. Repair to roof of factory building

Finished goods inventory, 12/31 16. Cost of raw materials purchases

Instructions:

List the items (1-16). For each item, indicate by using the appropriate letter or letters, the schedule and/or financial statements(s) in which the item will appear.