Cost data for F. Mills Manufacturing Company for the month ending April 30, 2010, are as follows:

a. Prepare a cost of goods manufactured statement for April 2010.
b. Determine the cost of goods sold for April2010.

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Inventories April 1 April 30 Materials Work in process Finished goods $175,000 119,000 91,000 154,000 133,000 105,000 Direct labor Materials purchased during April Factory overhead incurred during April: 315,000 336,000 Indirect labor Machinery depreciation Heat, light, and power Supplies Property taxes Miscellaneous cost 33,600 20,000 7,000 5,600 4,900 9,100