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[The following information applies to the questions displayed below.) The following data refer to San Fernando Fashions Company for the year 20x2: Sales revenue Work-in-process inventory December 31 Work-in-process inventory January 1 Selling and administrative expenses Income tax expense Purchases of raw material Raw-material inventory December 31 Raw material inventory January 1 Direct Labor Utilities plant Depreciation plant and equipment Finished-goods inventory. December 31 Finished-goods inventory. January 1 Indirect material Indirect labor other manufacturing overhead $1,000,000 30 000 32000 150 000 70,000 170 000 25,000 20,000 200.000 40,000 40,000 50,000 15,000 8000 12,000 80,000 3. Prepare San Fernando Fashions' income statement for the year. 3. Prepare San Fernando Fashions' income statement for the year. SAN FERNANDO FASHIONS COMPANY Income Statement For the Year Ended December 31, 20x2 Sales revenue Less: Cost of goods sold Gross margin Selling and administrative expenses Income tax expense Income before taxes $ 0 $