E18-22 Preparing a schedule of cost of goods manufacturedClarkson Corp., a lamp manufacturer, provided the following information for the year ended December 31, 2016:Inventories:BeginningEndingRaw Materials$ 58,000$ 22,000Work-in-Process100,00063,000Finished Goods47,00051,000Other information:Depreciation, plant building and equipment$ 13,000Raw materials purchases157,000Insurance on plant21,000Sales salaries46,000Repairs and maintenanceplant4,000Indirect labor30,000Direct labor129,000Administrative expenses56,000Requirements1. Use the information to prepare a schedule of cost of goods manufactured.2. What is the unit product cost if Clarkson manufactured 2,135 lamps for the year?