ABB's company operates a mid-priced fashion business, mainly in CHINA. The following is the information for the 2021 year closing date of December 31:

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$ 64,000 130,000 400,000 18,000 10,000 140,000 26,000 11,000 32,000 22,000 34,000 162,000 Depreciation Expenses: Management Department Depreciation expense: plant and equipment Direct labor Direct Materials Inventory, December 31, 2021 Direct Materials Inventory, January 1, 2021 Direct material purchases Finished Goods Inventory, December 31, 2021 Finished Goods Inventory, January 1, 2021 Heat, Lighting, Electricity: Plant Indirect labor Property Tax: Plant Salesperson Salary Sales revenue Executive Salary Supplies: Administration Supplies: Plant Work in process inventory, December 31, 2021 Work in process inventory, January 1, 2021 Require: 1. Prepare a finished product cost table for ABB in 2021. 2. Prepare the 2021 profit and loss statement for ABB. 3. As the business of mid-price fashion is close to saturation in China, in order to increase the Adding to its popularity and revenue, ABB is considering launching in Hong Kong, Japan or France opened branches in China to expand its business. Try a five-step decision-making process, detailed Elaborate its considerations and plans and make a decision. 1,680,000 51,000 4,500 21,000 11,000 17,000