Messenger Manufacturing Company had the following account balances for the quarter ending March 31, unless otherwise noted: Work-in-process inventory (January 1) $140,000 Work-in-process inventory (January 31) 171,000 Finished goods inventory (January 1) 540,000 Finished goods inventory (january 31) 510,000 Raw materials (January 1) 150,000 Raw materials (January 31) 120,000 Raw material purchased 200,000 Direct manufacturing labor 176,000 Total manufacturing overhead 90,000 Sales revenue Selling cost Administrative cost 800,000 70,000 140,000 A) Compute the cost of good manufactured? B) Compute the cost of goods sold? C) Prepare an income statement??