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66 Prepare the income statement for Blue Sea Company for the most recent year. Use the calculation of cost of goods sold, cost of goods manufactured, and the amounts below. Assume that the company sold 39,000 units of its product at a price of $10 each during the year. (Click the icon to view the amounts.) (Click the icon to view the calculation of cost of goods manufactured.) A Data Table (Click the icon to view the calculation of cost of goods sold.) - X Blue Sea Company Income Statement For Current Year Beginning End of End of of Year Year Year Raw materials inventory .........$ 24,000 $ 28,000 Insurance on plant............................$ 10,000 Work in process inventory ........$ 35,000 $ 31,000 Depreciation-plant building and equipment .... $ 13,100 Finished goods inventory ......$ 18,000 $ 26,000 Repairs and maintenance-plant ..............$ 3,500 Purchases of direct materials ... $ 70,000 Marketing expenses. ........ $ 75,000 Direct labor .. $ 81,000 General and administrative expenses ....... $ 25,500 Indirect labor ....... $ 44,000 Less: Less: Print Print Done Done Reference Blue Sea Manufacturing Calculation of Cost of Goods Sold For Current Year $ Beginning finished goods inventory Plus: Cost of goods manufactured Cost of goods available for sale 18,000 221,600 Less: Ending finished goods inventory 239,600 26,000 213,600 $ Cost of goods sold Print Print Done - X Reference Blue Sea Industries Calculation of Cost of Goods Manufactured For Current Year 35,000 Beginning work in process inventory Plus: Manufacturing costs incurred Direct materials used Direct labor 66,000 81,000 70,600 Manufacturing overhead Total manufacturing costs to account for 252,600 31,000 Less: Ending work in process inventory 221,600 Cost of goods manufactured (CGM) Print Done