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Splish Brothers Company is a manufacturer of smartphones. Its controller resigned in October 2022. An inexperienced assistant accountant has prepared the following income statement for the month of October 2022. Splish Brothers Company Income Statement For the Month Ended October 31, 2022 Sales revenue $733.200 Less: Operating expenses Raw materials purchases $248,160 Direct labor cost 178,600 Advertising expense 84,600 Selling and administrative salaries 70,500 Rent on factory facilities 56,400 Depreciation on sales equipment 42,300 Depreciation on factory equipment 29.140 Indirect labor cost 26,320 Utilities expense 11,280 Insurance expense 7.520 754,820 Net loss $(21,620) Prior to October 2022, the company had been profitable every month. The company's president is concerned about the accuracy of the income statement. As her friend, you have been asked to review the income statement and make necessary corrections. After examining other manufacturing cost data, you have acquired additional information as follows. 1. Inventory balances at the beginning and end of October were: October 1 October 31 Raw materials $16.920 $27.260 Work in process 18,800 13,160 Finished goods 28.200 47,000 2. Only 75%% of the utilities expense and 60% of the insurance expense apply to factory operations. The remaining amounts should be charged to selling and administrative activities.SPLISH BROTHERS COMPANY Cost of Goods Manufactured Schedule For October 2022 Beginning work-in-process inventory 18,800 Raw Materials Inventory Beginning Raw Materials Inventory 16,920 add: Raw Materials purchases 248,160 Total Raw Materials available for use 265,080 less: Ending Raw Materials Inventory (27,260) Total Raw Materials used 237,820 Direct Labor 178,600 Factory Overhead Rent on Factory Facilities 56,400 Depreciation on Factory Equipment 29,140 Indirect labor cost 26,320 Utilities Expense 8,460 Insurance Expense 4,512 Total 124,832 Total Manufacturing Costs 560,052 less: Ending work-in-process inventory (13,160) COST OF GOODS MANUFACTURED 546,892Prepare a correct income statement for October 2022. SPLISH BROTHERS COMPANY Income Statement v