Need some help with the last attachment, thanks!

The following costs and inventory data were taken from the accounts of Oriole Company for 2022: (Assume all raw materials used were direct materials.) January 1, 2022 December 31, 2022 Inventories: Raw materials $ 7,040 $ 6,160 Work in process 13,200 11,440 Finished goods 14,080 10,560 Costs incurred: Raw materials purchases $ 86,240 Direct labor 36,960 Factory rent 7,040 Factory utilities 8,800 Indirect materials 5,280 Indirect labor 7,920 Operating expenses 14,960Schedule of Cost of goods Manufactured For the year ended December 31, 2022 Total Materials used Raw Materials, beginning $ 7,040 Raw Materials Purchases 86,240 Less: Raw Materials, ending 6.160 87,120 Add: Direct Labor 36,960 Add: Factory Overhead Factory rent 7,040 Factory Utilities 8,800 Indirect Materials 5.280 Indirect Labor 7,920 29,040 Total Manufacturing Cost 153,120 Add: WIP, beginning 13,200 Total Work in process 166,320 Less: WIP, ending 11,440 Cost of goods manufactured 154,880Prepare the Cost of Goods Sold section of the Income Statement for Oriole Company for the year ended December 31, 2022 in good form. ORIOLE COMPANY (Partial) Income Statement v V V V $