The following data pertain to Winstead Company for the year ended December 31, 2010:

	December 31, 2009	December 31, 2010
Purchases of direct materials		$120,000
Direct labor		$85,000
Indirect labor		$25,000
Factory insurance		$12,000
Depreciation-Factory		$65,000
Repairs and maintenance-Factory		$15,000
Marketing expenses		$110,000
General and administrative expenses		$55,000
Direct materials inventory	$25,000	$35,000
Work-in-process inventory	$33,000	$42,000
Finished goods inventory	$18,000	$20,000

Sales in 2010 were $650,000.

Required

Prepare a schedule of cost of goods manufactured and an income statement for 2010 for Winstead Company similar to those in Exhibit 3.15a.