8.A. inc. is a manufacturine company that had the following inventories on the following dates: \begin{tabular}{l|r|c|} & lanuary 1, 2023 & December 31, 2023 \\ \hline Ravi materials & 15000 & 12000 \\ \hline Work in process & 36000 & 27800 \\ \hline Finished goods & 169000 & 97800 \end{tabular} The sales price is determined by adding a 35% mark-up to the cost of inventory For the expenses above, 75% of the wages relate to direct labour in the factory, the rest can be considered indirect labour. Half (50%6 of the utilities and depreciation refate to the factory. Required - a) How much raw material was purchased during 2023 ? b) Prepare a schedule of cost of goods manufactured for 2023, using actual manufacturing overhead c) What amount of gross profit would the company show in their income statement for 2023