plz show the calculations thx

Vivus is a specialty pharmaceutical company incorporated in California in 1991 and reincorporated in Delaware in 1996. In April 2018, the company hired John Amos as its new Chief Executive Officer. Under Amos' leadership, the company ventured into manufacturing many new product lines, including Pancrease, a prescription medicine used to treat people who cannot digest food normally because their pancreas does not make enough enzymes due to cystic fibrosis or other conditions. At the end of December 2019, the accounting records relating to the Pancrease product line showed the following: Work in process inventory, December 31, 2019 $ 9,720 Finished goods inventory, December 31, 2018 $0 Finished goods inventory, December 31, 2019 $ 7,300 Sales revenue $ 251,000 Customer service toll-free line expense $3,900 Factory utilities $ 12,400 Delivery expense $6,500 Sales salaries expense $ 10,300 Factory maintenance services $ 2,900 Direct Labour $ 46,600 Direct material purchases $ 96,000 Rent on factory $ 24,500 Raw materials inventory, December 31, 2018 $ 29,500 Raw materials inventory, December 31, 2019 $ 19,800 $0 Work in process inventory, December 31, 2018 Required: 1. Prepare a schedule of cost of goods manufactured for Vivus' Pancrease product line for the year ended December 31, 2019. 10 marks 2. Prepare an income statement for Vivus Pancrease product line for the year ended December 31, 2019. 10 marks