The industrial company "The Manufacturer SAC" presents the following information, corresponding to the month of December 2018:

1. Purchases of raw materials and direct materials during the month were ...... .S /. 310,000.00

2. The inventory of raw materials and direct materials at the end of the month were ......... 160,000.00

3. Raw materials and direct materials available as of 11/30/2018 .................. 130,000.00

4. During the month wages were paid for .......................................................... 140,000.00

7. The indirect labor paid in the month was for ..................................... 24,000.00

8. During the period, salaries were paid by the Sales Department ........................ 23,000.00

9. The indirect materials consumed during the month were .............................. 15,000.00

10. For repairs carried out at the factory, .......................................... 25,000.00 was paid

11. the depreciations corresponding to the factory for machinery and

Team were ..................................................................... ............ 120,000.00

12 The depreciations of the sales and office equipment were ................................. 9,000.00

13. As of December 30, 2018, production in process was ............................................. 150,000.00

16. As of 11/30/2018 the finished production was ................................................. 190,000.00

17. Payments made for other indirect manufacturing costs were ............... .. 26,000.00

18. As of December 31, 2018, the production completed was ................................................ 310,000.00

19. Sales made during the month of December 2018 were .................. 1,850,000.00

20. During the month administration and sales expenses were paid .............................. .. 289,000.00

21. As of December 31, 2018, production in process was ............................................. 180,000.00

Additional Information:

Suppose that the Company in the month of December 2018 did not acquire any Property, machinery and

Equipment.

2. Prepare the Cost Statement of Sold Items.

3. Prepare the Statement of Comprehensive Income for the month of December 2018