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Manufacture of a controlled substance under North Carolina General Statute 90-95(a)(1) occurs when a person (1) knowingly (2) manufactures (3) a controlled substance, and (4) if the manufacturing involves preparing or compounding, the person acts with an intent to distribute. Punishment for the manufacture of a controlled substance varies depending upon the category of the drug. For a Schedule I or II substance, the crime is a class H felony with a maximum punishment under the law of 39 months incarceration. For a Schedule III, IV, V, or VI substance, the crime is a class I felony with a maximum punishment under the law of 24 months incarceration.