please solve these two questions. thanks

(Total: 18 marks) The following information was taken from the accounting records of Dunbar Mifflin Company in 2018. Beginning of 2018 Ending of 2018 Direct materials inventory 135,000 83,000 Work-in-process inventory 185,000 154,000 Finished-goods inventory 255,000 216,000 Purchases of direct materials 270,000 Direct manufacturing labor 225,000 Indirect manufacturing labor 103,000 Plant insurance 11,000 Depreciation-plant, building, and equipment 48.000 Plant utilities 29,500 Repairs and maintenance-plant 13,500 Equipment leasing costs 66.800 129,500 Marketing, distribution, and customer-service costs General and administrative costs 72,500 Required: 1. Prepare a schedule of cost of goods manufactured. Following are the account balances for the DC Company in 2018: Beginning of 2018 Direct materials inventory 26,500 Work-in-process inventory 30,500 Finished-goods inventory 16,500 purchases of direct materials Direct manufacturing labor Indirect manufacturing labor Plant insurance Depreciation-plant, building, and equipment Repairs and maintenance-plant Marketing, distribution, and customer-service costs General and administrative costs Ending of 2018 27,000 28,400 22,100 79,000 24,500 18,600 7,900 11,800 3,500 87,900 26,500 Required: 1. Prepare a schedule for the cost of goods manufactured for 2018. 2. Revenues for 2018 was $425,000. Prepare the income statement for 2018