please solve

The administrative offices and manufacturing plant of Billings Tool & Die share the same building. The following information (in $000s) appears in the accounting records for last year. Administrative costs S1,651 Building and machine depreciation (75% of this amount is for factory) 1,000 Building utilities (90% of this amount is for factory) 1,210 Direct labor 835 Direct materials inventory, December 31 15 Direct materials inventory, January 1 12 Direct materials purchases 3,650 Factory supervision 484 Finished goods inventory, December 31 69 Finished goods inventory, January 1 52 Indirect factory labor 908 Indirect materials and supplies 689 Marketing costs 869 Property taxes on building (85% of this amount is for factory) 900 Sales revenue 12,945 Work-in-process inventory, December 31 25 Work-in-process inventory, January 1 31 Required: 1. Prepare a cost of goods sold statement. 2. Prepare an income statement