How do I put together a manufacturing statement from a trial balance
IT does include Work in Progress
Thanks

There are several statements a manufacturer can do, including the normal set of financial statements, along with some special manufacturing ones, like cost of goods manufactured. If you're trying to prepare them off a trial balance, I have to assume it's the normal set of financial statements.

There is nothing particularly special about those. The income statement looks pretty much like a merchandising statement. (Cost of goods sold is now the cost to manufacturer it rather than to purchase it, but it's still the cost.) The balance sheet will contain more inventory accounts, but they should just all go under current assets. Materials, WIP and Finished Goods are all inventory accounts. Having more than one doesn't really change anything.