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2. Orland company provided the following information for last year ( 7 points) Sales m units Selling price Direct materials Direct labor Manufacturing overhead Selling expense Administrative Expense 280,000 $12 180,000 505.000 110,000 437,000 854,000 Last year, beginning and ending inventories of work in process and finished goods equaled zero a. Calculate the cost of goods sold for last year. b. Calculate the sales revenue for last year C. Prepare an income statement for Orland Company for last year. Please Show work