3.- Find below an Income statement of company Manufacturing Caliope Corp. The data that is shows is related to the month 1. We are about to start the second month, due to covid restrictions sending materials outside the town is forbidden for the next month, and all our customers are located outside our town. We do have enough raw materials to produce during this month, and as the workers live nearby, they can also access the production plant. Our CEO has decided to continue with production, even though we will not be able to sell and deliver until month 3. Please explain in detail which of the cost lines are product cost and which are period cost. Show a forecast of the Income statement for month 2. (35 points) Month 1 15.200 5.236 3.000 881 Sales Direct materials Direct Labor Manufacturing Overhead Depreciation Utilities Maintenance Contribution margin X CM G&A EBIT 200 356 325 6.083 40% 325 5.758