Develop the cost of goods manufactured (COGM) statement. Develop a mock COGM statement, and for each line of the statement, include one or more sentences describing where the information would come from. Also, discuss whether it would be added to or subtracted from the last number or whether it is a subtotal. Discuss the importance of this statement for a manufacturing firm. Finally, discuss how this statement links to the income statement. Specifically, which specific line of the cost of goods sold statement flows to which particular line of the income statement?