Harper Company has the following information for the year ended December 31, 2018. (Click the icon to view the information.) Use the information to prepare a schedule of cost of goods manufactured and an income statement. Assume no indirect materials are used and all amounts are shown in millions. Begin by preparing a schedule of cost of goods manufactured. Harper Company Schedule of Cost of Goods Manufactured Year Ended December 31, 2018 (in millions) Beginning Work-in-Process Inventory Direct Materials Used Direct Labor Manufacturing Overhead Allocated Total Manufacturing Costs Incurred during the Year Total Manufacturing Costs to Account for Ending Work-in-Process Inventory 6 Data Table Cost of Goods Manufactured Now prepare an income statement. Harper Company Income Statement Year Ended December 31, 2018 (in millions) Inventory balances: Beginning Ending Work-in-Process Finished Goods 7 16 Other information: Sales Revenue Selling and Administrative Expenses Direct Labor Manufacturing Overhead; actual and allocated Direct Materials Used $ 228 Print Done Cost of Goods Sold Gross Profit Net Income (Loss)