Income statement and schedule of cost of goods manufactured

The following items (in millions) pertain to Chan Ltd:

For specific date		For year 2019
Work-in-process inventory, 1 January 2019	$10	Plant utilities	$8
Direct materials inventory, 31 December 2019	4	Indirect manufacturing labour	21
Finished goods inventory, 31 December 2019	16	Depreciationplant and equipment	6
Accounts payable, 31 December 2019	24	Revenues	359
Accounts receivable, 1 January 2019	53	Miscellaneous manufacturing overhead	15
Work-in-process inventory, 31 December 2019	5	Marketing, distribution and customer service costs	90
Finished goods inventory, 1 January 2019	46	Direct materials purchased	88
Accounts receivable, 31 December 2019	32	Direct manufacturing labour	40
Accounts payable, 1 January 2019	45	Plant supplies used	9
Direct materials inventory, 1 January 2019	34	Property taxes on plant	2

Chans manufacturing costing system uses a three-part classification of direct materials, direct manufacturing labour and manufacturing overhead costs.

Required

Prepare an income statement and a supporting schedule of cost of goods manufactured.