A review of accounts showed the following for Pacific Parts for last year

| October 3, 2018

A review of accounts showed the following for Pacific Parts for last year:Administrative costs$1,216,000Depreciation, manufacturing412,000Direct labor1,928,000Direct materials purchases1,252,000Direct materials inventory, January 1408,000Direct materials inventory, December 31324,000Finished goods inventory, January 1640,000Finished goods inventory, December 31588,000Heat, light, and power—plant348,000Marketing costs1,088,000Miscellaneous manufacturing costs48,000Plant maintenance and repairs296,000Sales revenue8,144,000Supervisory and indirect labor508,000Supplies and indirect materials56,000Work-in-process inventory, January 1 . .540,000Work-in-process inventory, December 31568,000Prepare an income statement with a supporting cost of goods manufactured and sold statement.

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