A partial list of the account balances on November 1,2020, for the Don Manufacturing Company were Materials Inventory (Direct and Indirect) $73,000; Work in Process, $70,000; and Finished Goods, $88,000; Transactions for the month include the following: 1. Purchased direct materials costing $30,000 and indirect materials costing $10,000 on account. 2. Paid cash for the factory rent, $1,500. 3. Issued material costing $28,160 to three jobs for the processing of units. 4. Janitorial supplies costing $1,080 and repair supplies costing $5,780 were issued from the storeroom. 5. Analysis of the payroll records revealed that direct labor of $43,000, indirect labor of $26,000, marketing salaries of $5,000, and administrative salaries of $6,000 were to be recorded. Ignore payroll deductions. 6. Depreciation on the factory machinery amounted to $2,770 and on the factory building to $2,850. 7. Insurance of $500 expired on the factory building and machinery. 8. The cost accounted budgeted factory overhead for the year to be $450,000 and machine-hours to be 90,000 .Machine-hours for November were 8,000 . Record the application of the overhead. 9. Paid cash for miscellaneous factory overhead of $330. 10. There were 3,000 finished units costing $150,000 transferred into the warehouse. 11. During the month, 4,000 units costing $200,000 were sold on account for $300,000. 12. Other marketing expenses of $3,000 and administrative expenses of $4,600 were paid. Required: a. Prepare journal entries to record the transactions for the month, using a control account for the overhead. (28 puan) b. Prepare a cost of goods manufactured statement using applied factory overhead costs.(10 puan) c. Prepare an income statement for the month. (7 Puan)