The following data refer to Twisto Pretzel Company for the year 20x1.

Work-in-process inventory, 12/31/x0	$	8,100
Selling and administrative salaries		13,600
Insurance on factory and equipment		3,600
Work-in-process inventory, 12/31/x1		8,200
Finished-goods inventory, 12/31/x0		14,000
Cash balance, 12/31/x1		6,000
Indirect material used		4,900
Depreciation on factory equipment		2,100
Raw-material inventory, 12/31/x0		10,100
Property taxes on factory		2,400
Finished-goods inventory, 12/31/x1		15,400
Purchases of raw material in 20x1		39,000
Utilities for factory		6,000
Utilities for sales and administrative offices		2,300
Other selling and administrative expenses		4,000
Indirect-labor cost incurred		29,000
Depreciation on factory building		3,600
Depreciation on cars used by sales personnel		1,200
Direct-labor cost incurred		79,000
Raw-material inventory, 12/31/x1		11,000
Accounts receivable, 12/31/x1		4,100
Rental for warehouse space to store raw material		3,000
Rental of space for company presidents office		1,600
Applied manufacturing overhead		58,000
Sales revenue		207,800
Income tax expense		5,100

Required:

1. Prepare Twisto Pretzel Companys schedule of cost of goods manufactured for 20x1.

2. Prepare the companys schedule of cost of goods sold for 20x1. The company closes overapplied or underapplied overhead into Cost of Goods Sold.

3. Prepare the companys income statement for 20x1.