The following data relates to the Washington Co.:
Direct Materials Inventory, Beginning	$300
Direct Materials Inventory, Ending	$250
Direct Materials Purchases	$1,600
Direct Labor	$900
Factory Overhead	$750
Work-in-Process Inventory, Beginning	$300
Work-in-Process Inventory, Ending	$350
Finished Goods Inventory, Beginning	$750
Finished Goods Inventory, Ending	$800
Sales Revenue	$8,000
Selling and Administrative Expenses	$1,800
Income Tax Rate	30%

Required:

a. Prepare a Statement of Cost of Goods Manufactured.

b. Prepare an Income Statement.