Donahoo Manufacturing Company had the following information available for the year:

Direct Materials Used	$44,000
Direct Labor costs incurred	$7,700
Indirect Labor costs incurred	$3,030
Deprecitation expense on factory building	$19,000
Deprecitation expense on factory manchines	$100,000
Insurance expense on factory building	$1,200
Depreciation expense on office equipment	$12,000
Insurance expense on corporate office	$1,300
Supplies expense for factory	$5,000
Ultities expense for factory	$2,000
Wage Expense for factory janitors	$5,000
Lease Expense for factory computers	$10,000
Finished Goods Inventory: End of the year	$32,000
Finished Goods Inventory: Begining of the year	$12,000

Woek- In Process Inventories and Raw Materials Inventories were negligible at the begining and end of the year.

Find:

A) Compute the Cost of Goods Manufactured for the year

B) Compute the Cost of Goods sold for the year

C) Compute the Net Income for the year ended Decemer 31, 2015