Carla Vista Corporation has the following cost records for the year ended December 31, 2022: Carla VistaCorporation Cost of Goods Manufactured Month Ended December 31, 2022 Work in Process, January 1 Direct Materials Used 5 Direct Labour Indirect Factory Labour Factory Utilities Depreciation, Factory Equipment: indirect Materials. Factory Manager's sabry Factory Utilities Depreciation, Factory Equipment Indirect Materials Factory Manager's Salary Factory Machinery Rent Total Manufacturing Overhead Total Manufacturing Cost Total Cost of Work in Process Costel Goods Manulactured Indirect Factory Labour $ Factory Utilities Depreciation, Factory Equipment Cost of Goods Manufactured Direct Labour Direct Materials Used Depreciation, Factory Equipment Factory Machinery Rent Factory Utilities Indirect Factory Labour Manufacturing Overhead Factory Manager's Salary Total Cost of Work in Process Total Manufacturing Cost Total Manufacturing Overhead Work in Process, January 1 Work in Process, December 31 Raw Materials, January 1 Raw Materials, December 31 Indirect Materials tory Equipment is Salary y Rent. ing Overhesd ing Cosk Kin Process: itk in Process, December 31 inviactured $ Carla Vistacorporation Income Statement December 31, 2022 Month Ended December 31, 2022 Year Ended December 31, 2022 $ $ Net Sales Cost of Goods Sold Finished Goods Inventory, January 1 Cost of Goods Available for Sale Finished Goods Inventory, December 31 Gross Profit Selling and Administrative Expenses Net Income / (Loss) Cost of Goods Manufactured