Manufacturing costs for Davenport Company during $2018$ were as follows:

Beginning Finished Goods, January $1$ $ $25,500$

Beginning Raw Materials, January $136,900$

Beginning Work in Process, January $1111,700$

Direct Labor for the current year $276,700$

Ending Finished Goods, December $3123,800$

Ending Raw Materials, December $3140,950$

Ending Work in Process, December $31122,000$

Material Purchases for the current year$($including $$22,000$ of indirect material$)305,600$

Note: The pre$-$determined overhead rate is $0\mathrm{.}89(89\%)$ of direct labor cost.

Required:

Prepare a Cost of Goods Manufactured report.

Prepare a Partial Income Statement if sales revenue was $$1,390,000$ and operating expenses were $$280,000$ for the current year.