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Iidentify Cost of Goods Manufactured for the period and create an income statement for August 2014.
Statement of Cost of Goods Manufactured and Income StatementInformation from the records of the Valley Manufacturing Company for August 2014 follows:
Sales $210,000Selling and administrative expenses 85,000Purchases of raw materials 30,000Direct labor 20,000Manufacturing overhead 37,000
Inventories
August 1 August 31
Raw materials $ 8,000 $ 5,000
Work-in-process 14,000 11,000
Finished goods 15,000 19,000
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