The following data was taken from the general ledger and other records of Martinez Manufacturing Co.at July 31,the end of the first month of operations in the current fiscal year: 
a.Prepare a statement of cost of goods manufactured.
b.Determine the cost of goods sold for the month.
Definitions:
Heart Disease
A broad term for a range of diseases affecting the heart, including coronary artery disease, heart rhythm problems, and congenital heart defects.
Excess WBCs
Refers to an abnormal increase in white blood cells, which can indicate the body's response to infection or other conditions such as leukemia.
Leukemia
A cancer variety impacting the blood and bone marrow, noted for the unchecked proliferation of atypical white blood cells.
Congestive Heart Failure
A chronic condition where the heart doesn't pump blood as well as it should, leading to a buildup of fluid in lungs and other body parts.
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