1) Logan Products, a small manufacturer, has submitted the items below concerning last year's operations. The president's secretary, trying to be helpful, has alphabetized the list. (Total 23 marks) Administrative salaries Advertising expense Depreciation - factory building Depreciation - office equipment Direct labour cost $2,400 $1,200 $850 $180 $22.900 $2,200 $3,300 S44,410 $240 Raw materials inventory, beginning Raw materials inventory, ending Finished goods inventory, ending General liability insurance expense Indirect labour cost Purchases on raw materials Repairs and maintenance of factory Sales salaries Finished goods inventory, beginning Depreciation - factory equipment Taxes on factory $11,800 $14,600 $900 $2,000 $46,980 $1,200 $450 Travel and entertainment expense $1,410 Insurance on factory $1,800 Work-in-process inventory, beginning $1,760 Work-in-process inventory, ending $1,100 Required: a.) Prepare a schedule of cost of goods manufactured in good form for the year. (18) b.) Prepare the cost of goods sold section for the year