Given the income statement columns and the balance sheet columns of the worksheet,prepare an income statement for the month of October 31,20XX,for the company. 
Definitions:
Work In Process
The value of unfinished goods in the manufacturing process at a specific point in time.
Yield
A measure of materials usage efficiency.
Equivalent Units
A concept used in process costing that converts partially completed units into a number of fully completed output units.
Manufacturing Cells
A layout design in manufacturing where machines and workers are grouped together to produce a specific product or component.
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