Industrial San Miguel SA is a manufacturing company that does not have a cost system and wishes to determine the approximate cost of its products and the result of the period, between January 1 and June 30. The information provided by the Management of the various areas of the company is the following:

Operations :

1. Monthly rent for administrative office: S/.12,000
2. Fuel consumption at factory in 6 months: S/.40,000
3. Fuel consumed in delivery in 6 months: S/.86,000
4. Sellers commission in 6 months: S/.15,000
5. Electrical energy consumption in factory in 6 months: S/.80,000
6. Depreciation of factory building per year: S/.25,000
7. Miscellaneous central administration expenses in 6 months: S/.9,000
8. Various sales expenses in 6 months: S/.2,500
9. Default interest expenses in 6 months. S/.5,000
10. Interest expenses for loans in 6 months. S/.15,000
11. Foremen labor in 6 months: S/.32,000
12. Delivery driver labor in 6 months: S/.24,000
13. Direct labor in 6 months: S/.94,000
14. Advertising for each month: S/.6,000
15. Factory machinery repairs in 6 months: S/.26,000
16. Administrative staff salary in 6 months: S/.24,000
17. Fixed salary of salespeople in 6 months: S/.4,500
18. Value of factory machinery (useful life 10 years) S/.980,000
19. Value of administrative vehicles (useful life 5 years) S/250,000
20. Value of distribution vehicles (useful life 5 years) S/.380,000

Additional data :

1. Initial inventory of direct raw materials: S/.10,000
2. Direct raw material purchases: S/.150,000
3. Final inventory of direct raw materials: S/.20,000
4. Final inventory of finished products: 3,000 units
5. Production sold in 6 months: 97,000 units
6. The sales price of the products is made up of the production cost plus a profit of 80%.

It is requested to prepare the budgets for the period of :

1. Production cost statement
2. Status of items sold
3. Statement of income