Messinger manufacturing Company had the following account balances for the quarter ending March 31, unless otherwise noted:

WIP, Beg. Inventory (January 1)

$ 140,400

WIP, End. Inventory (December 31)

171,000

FG, Beg. Inventory

540,000

FG, End. Inventory

510,000

DM used

378,000

IM used

84,000

Direct manufacturing labor

480,000

Indirect manufacturing labor

186,000

Property taxes on manufacturing plant building

28,800

Salespersons' company vehicle costs

12,000

Depreciation of manufacturing equipment

264,000

Depreciation of office equipment

123,600

Miscellaneous plant overhead

135,000

Plant utilities

92,400

General office expenses

305,400

Marketing distribution costs

30,000

Sales revenue

3,000,000

Required:

1. cost sheet for the quarter.

2.an income statement for Messinger Manufacturing Company for the quarter ending March 31.