Prepare income statement and statement of cost of goods manufactured

Cost data for West Side Shoes Manufacturing Company is available for 2018: Inventories January 1 (Beginning) December 31 (Ending) Materials 77 95 Work in process 109 96 Finished goods 113 100 Advertising expense 68 Depreciation expense - office equipment 22 Depreciation expense - factory equipment 14 Direct labor 186 Heat, light, and power - factory 5 Indirect labor 23 Materials purchased 123 Office salaries expense 77 Property taxes - factory 4 Property taxes - office building 13 Rent expense - factory 6 Sales 864 Sales 864 Sales salaries expense 136 Supplies - factory 3 Miscellaneous costs -factory 4