Just need help with number 2

Cost of Goods Manufactured, Income Statement Orman Company produces neon-colored covers for tablets (e.g., iPads). For last year, Orman reported the following: Work-in-process inventory, January 1 $ 13, 250 Work-in-process inventory, December 31 28, 250 Finished goods inventory, January 1 113,000 Finished goods inventory, December 31 85,000 Direct materials inventory, January 1 3, 450 Direct materials inventory, December 31 2, 700 Direct materials purchased 183, 750 Direct labor 138,000 Plant depreciation 19, 500 Salary, production supervisor 47,000 Indirect labor 68, 300 Utilities, factory 15, 700 Sales commissions 42,000 Salary, sales supervisor 75,000 Depreciation, factory equipment 32,000 Administrative expenses 168,000 Supplies (40% used in the factory, 60% used in the sales office) 18,000 Advertising expense 43, 600 Last year, Orman produced 89,000 units and sold 90, 500 units at $10.50 per unit. Prepare a statement of cost of goods manufactured. Prepare an absorption-costing income statement