Consider the following information for Blue Water Equipment, Inc., a manufacturer of sailboat rigging, blocks, and cordage. 
Required:
Prepare a statement of cost of goods manufactured and an income statement for Blue Water Equipment, Inc. for the year.
Definitions:
Plug Weld
A type of weld used to fill a hole in one component that is to be joined to another component, securing them together.
Weld Symbol
A set of standard symbols used on blueprints and drawings to specify the type of weld, its size, and other processing and finishing information.
Countersink
A conical-shaped recess around a hole often used to allow the flat head of a screw or bolt to sit flush with or below the surface of the material.
Plug Weld
A weld made in a circular hole in one member of a joint fusing it to the surface of another member.
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