Green Products, a small manufacturer, has submitted a list of items below to you concerning last year's operations that ended December 31, 2019. The president's secretary, trying to be helpful, has alphabetized the list. Green Products has asked you as a consultant to perform the requirements that follow the list of items. (20 points) Administrative salaries $2,400 Advertising expense $1,200 Depreciation - factory building $1,000 Depreciation - factory equipment $1,600 Depreciation - office equipment $180 Cost of packaging product $200 Direct labour cost $23,900 Raw materials inventory, beginning $2,100 Raw materials inventory, ending $3,200 Finished goods inventory, beginning $46,980 Finished goods inventory, ending $44,410 General liability insurance expense $240 Indirect labour cost $11,800 Insurance on factory $1,400 Purchases on raw materials $14,600 Purchase of office furniture $600 Repairs and maintenance of factory $900 Sales salaries $2,000 Taxes on factory $450 Travel and entertainment expense $1,410 Work-in-process inventory, beginning $1,670 Work-in-process inventory, ending $1,110 INSTRUCTIONS: a.) Prepare a schedule of cost of goods manufactured in good form for the year. (13 points) b.) Determine the cost of goods sold for the period. Show your work. (4 points) c.) The president's assistant mentions that there will be some overtime incurring next week for a rush order. He asks you whether that will be classified as direct labour or manufacturing overhead? Briefly explain your answer. (3 points)