1) Logan Products, a small manufacturer, has submitted the items below concerning last year's operations. The president's secretary, trying to be helpful, has alphabetized the list. (Total 23 marks) Administrative salaries $2,400 $1,200 Advertising expense Depreciation - factory building Depreciation - office equipment $850 S180 Direct labour cost $22,900 Raw materials inventory, beginning $2,200 Raw materials inventory, ending $3,300 Finished goods inventory, ending $44,410 General liability insurance expense $240 Indirect labour cost $11,800 Purchases on raw materials $14,600 Repairs and maintenance of factory $900 Sales salaries $2,000 Finished goods inventory, beginning $46,980 S1,200 Depreciation - factory equipment Taxes on factory $450 Travel and entertainment expense S1,410 Insurance on factory S1,800 Work-in-process inventory, beginning $1,760 Work-in-process inventory, ending S1,100 Required: a.) Prepare a schedule of cost of goods manufactured in good form for the year. (18) b.) Prepare the cost of goods sold section for the year. (5)