CGM and Income statement please

\begin{tabular}{|c|c|c|} \hline Sales & & $18,500,000 \\ \hline \multicolumn{3}{|l|}{ Salaries and benefits: } \\ \hline Selling \& administration & & 2,000,000 \\ \hline Direct manufacturing labour & & 3,000,000 \\ \hline Plant Maintenance workers & & 60,000 \\ \hline Purchases of Direct Materials & & 4,500,000 \\ \hline Indirect materials used & & 117,500 \\ \hline Amortization expense ** & & 225,000 \\ \hline Rent and insurance** & & 2,000,000 \\ \hline Property taxes on plant equipment & & 12,500 \\ \hline Management salaries & & 120,000 \\ \hline Heat, light \& power ** & & 600,000 \\ \hline Advertising expense & & 350,000 \\ \hline \multicolumn{3}{|l|}{:70%OFTHESECOSTSAREASSIGNEDTOMANUFACTURINGOVERHEAD,AND30%TOSELLINGANDADMINISTRATION} \\ \hline Inventories: & August 1 & August 31 \\ \hline Finished goods & $12,000,000 & $8,000,000 \\ \hline Direct Materials & 2,200,000 & 800,000 \\ \hline Work in process & 187,500 & 212,500 \\ \hline \end{tabular}