fx G H F E D A B Factory utilities Depreciation, factory equipment Direct labor Maintenance, factory equipment Indirect materials Factory manager's salary $300 $1,400 $42,000 $2,000 $2,200 $3,500 b. C. 3 Homework 19-1 9 Indirect factory labor $4,000 51 Direct materials used $20,000 52 Work in process, 1/1/23 $4,000 63 Work in process, 12/31/23 $4,500 64 Finished goods, 1/1/23 $6,000 65 Finished goods, 12/31/23 $7,000 66 Sales Revenue $95,000 67 68 A. Prepare a Cost of Goods Manufactured Schedule 69 70 Beg Work in Process 1/1/23 71 72 Direct Materials Used 73 Direct labor 74 Manufacturing Overhead 75 76 77 78 79 80 81 Total Manufacturing Overhead 82 Total Manufacturing Costs 83 84 Total cost of Work in Process 85 Less Ending Work in Process 12/31/23 86 Cost of Goods Manufactured 87 88 8. Prepare an income Statement through Gross Profit 89 90 Sales 91 92 Finished Goods 1/1/23 93 Cost of Goods Manufactured 94 Cost of Goods Available for Sale 95 Less: Finished Goods 12/31/23 96 Cost of Goods Sold 97 Gross Profit 98 sum ofb, cand sum ofa,b,c,d) from above Sales less Cost of Goods Sold)