6. The following items (in millions) pertain to Calendar Corporation: For Specific Date For Year 2011 Work-in-process inventory, Jan. 1, 2011 $18 Plant utilities $ 9 Direct materials inventory, Dec. 31, 2011 Finished goods inventory, Dec. 31, 2011 8 Indirect manufacturing labor 27 11 Depreciation-plant and equipment 6 Accounts payable, Dec. 31, 2011 24 Revenues 355 Accounts receivable, Jan. 1, 2011 52 Miscellaneous manufacturing overhead 15 Work-in-process inventory, Dec. 31, 2011 3 Marketing, distribution, and customer-service costs 94 Finished goods inventory, Jan 1, 2011 47 Direct materials purchased 84 Accounts receivable, Dec. 31, 2011 38 Direct manufacturing labor 42 Accounts payable, Jan. 1, 2011 49 Plant supplies used 4 Direct materials inventory, Jan. 1, 2011 32 Property taxes on plant 2 Calendar's manufacturing costing system uses a three-part classification of direct materials, direct manufacturing labor, and manufacturing overhead costs. Hours worked including machine downtime Machine downtime Required: A. Prepare an income statement and a supporting schedule of cost of goods manufactured. B. 1. Calculate total prime costs and total conversion costs. 2. Calculate total inventoriable costs and period costs