Manle Inc recorded the following date for February 2021: Inventories Raw Materials Work In Process Finished Goods $ $ $ Feb 1, 2021 14,900 11,600 22,400 $ $ $ Feb 28, 2021 16,100 10.700 23,050 $ Revenues and expenses: Sales Revenue Sales Commissions Direct Labour Costs Indirect Labour Costs, factory Office supplies Executive salaries Raw materials purchased Depreciation, factory Utilities, factory Rent expense, head office Property taxes, factory Administrative expenses Insurance. (85% factory, 15% head office) 295,000 2,950 42,000 27,200 710 36,000 75,000 8,400 2,490 3,600 2,350 15,800 1,600 Required: a) Prepare a schedule of "Cost of Goods Manufactured in good form. b) Compute the "Cost of Goods Sold" that would be used in preparing the Income Statement