P18-28A Preparing a schedule of cost of goods manufactured and an income statement for a manufacturing company Gourmet Bones manufactures its own brand of pet chew bones. At the end of December 2018, the accounting records showed the following: Balances: Beginning $ 13,500 0 Ending $7,500 3,500 5,200 Direct Materials Work-in-Process Inventory Finished Goods Inventory Other information: Direct materials purchases Plant janitorial services Sales salaries Delivery costs Net sales revenue Utilities for plant Rent on plant Customer service hotline costs $36,000 700 6,000 1,300 107,000 1,300 17,000 1,200 23,000 Direct labor Requirements . Prepare a schedule of cost of goods manufactured for Gourmet Bones for the year ended December 31,2018