Chambers Company produces blankets. From its accounting records, it prepares the following schedule and financial statements on a yearly basis.
  (a) Cost of goods manufactured schedule.
  (b) Income statement.
  (c) Balance sheet.

The following items are found in its ledger and accompanying data.

    1. Direct labor
    2. Raw materials inventory, 1/1
    3. Work in process inventory, 12/31
    4. Finished goods inventory, 1/1
    5. Indirect labor
    6. Depreciation on factory machinery
    7. Work in process, 1/1
    8. Finished goods inventory, 12/31
    9. Factory maintenance salaries
    10. Cost of goods manufactured
    11. Depreciation on delivery equipment
    12. Cost of goods available for sale
    13. Direct materials used
    14. Heat and electricity for factory
    15. Repairs to roof of factory building
    16. Cost of raw materials purchases

Instructions
List the items (1)–(16). For each item, indicate by using the appropriate letter or letters, the schedule and/or financial statement(s) in which the item will appear.