ABC Company's accounting records showed the following, at the end of December 2012: Inventories Beginning Ending Materials $13,200 $7,000 Work in process 0 4,000 Finished goods 0 5,800 Other Information Direct material purchases 31,000 Plant janitorial services 200 Soles salaries expense 5,400 Delivery expense 1,400 Sales revenue 110,000 Utilities for plant 1,900 Rent on plant 11,000 Customer services hotline 1,200 expense 23,000 Direct Labor Requirements: 1. Calculate the Manufacturing Overhead of the ABC Company for the year ended December 31, 2012. 2. Prepare a schedule of Cost of Goods Sold. 3. Prepare an income statement of the ABC Company for the year ended December 31, 2012. Yanitiniz: Yazit Bo BIU A A- = = = x