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Cost of Goods Sold, Income Statement Ellerson Company provided the following information for the last calendar year: Beginning inventory: During the year, direct materials purchases amounted to $275,000, direct labor cost was $189,000, and overhead cost was $520,000. During the year, 100,000 units were completed. Last calendar year, Ellerson recognized revenue of $1,318,000 and had selling and administrative expenses of $204,300. Required: 1. What is the cost of goods sold for last year? During the year, direct materials purchases amounted to $275,000, direct labor cost was $189,000, and overhead cost was $520,000. During the year, 100,000 units were completed. Last calendar year, Ellerson recognized revenue of $1,318,000 and had selling and administrative expenses of $204,300. Required: 1. What is the cost of goods sold for last year? 2. Prepare an income statement for Ellerson for last vear