Ember Manufacturing Company is a manufacturer that produces a single product. The following information has been taken from the company's production, sales, and cost records for the month of January, 2019. Purchases, raw material Maintenance, factory Direct labour 80,000 20,000 140,000 12,000 8,000 3,000 Indirect Material, factory Insurance 1,000 3,600 Depreciation, administrative office equipment Cleaning Supplies, factory Salary expense, Accounting department Salary expense, Human resources Salary expense, Sales and marketing Salary, factory supervisor Salary, factory security Office supplies Depreciation, manufacturing building Rent Property taxes, manufacturing building Utilities 2,400 15,000 8,000 10,000 4,000 2,400 1,200 900 1,400 250 2,400 Additional information: 1. Insurance, utilities, rent and office supplies should be allocated as follows: Selling Administration 20% 40% 40% 10% 20% 50% 60% 60% 10% Insurance Office supplies Rent Utilities 70% 2. Inventory balances at the beginning and end of January were as follows: January 31 JanuaryI 20,000 45,000 25,000 30,000 40,000 30,000 Raw materials Work in process Finished goods 3. Monthly sales commissions are 2% of sales. 4. Sales for the month of January, 2019 were S 348,000 Required: a. Prepare a Schedule of cost of goods manufactured for the month of January. b. Prepare an income statement for the month of January (multi-step format)