The accounting records of nu-tonics inc., Accounting Basics

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The accounting records of Nu-tonics Inc., include the following information for the year ended December 31, 2013: 
Materials Inventory as at 1 January 2013 $ 20,000 
Materials Inventory as at 31 December 2013 $ 24,000 
Work in process Inventory as at 1 January 2013 $ 12,000 
Work in process Inventory as at 31 December 2013 $ 8,000 
Finished goods Inventory as at 1 January 2013 $ 80,000 
Finished goods Inventory as at 31 December 2013 $ 90,000 
Direct Materials used $210,000 
Direct Labour $ 120,000 
Administrative Expenses $ 310,000 
Sales $ 700,000 

Required: 
1. Prepare a Schedule of the Cost of Finished Goods Manufactured for the year ended 31 December 2013. 
2. Prepare the Income statement for the period ending 31 December 2013.


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