Prepare the manufacturing statement and partial income statement for Manufacturer Co. on 5/31/0X. Advertising expense Beg. finished goods inventory Beg. work in process inventory Beg. raw materials inventory Depreciation factory equipment Depreciation office equipment End raw materials inventory End. finished goods inventory 654 Rent office building - Repairs-factory equipment 3 End. work in process 6 14 Factory cleaning supplies 2 4 Indirect labor factory 6 Insurance factory 8 Salary assembly workers Salary factory manager 50 5 12 Janitorial costs-factory 3 Salary office manager 4 4 Janitorial costs-office 1 Sales 160 5 Property taxes - factory 3 Utilities on factory 669 16 4 Raw materials purchases 32 64 Cost of Goods Manufactured Manufacturer Co. Period Ending 5/31/0X Direct Materials Beg. raw materials inventory Raw materials purchases Raw materials available End raw materials inventory Direct Materials Used Direct Labor Manufacturing Overhead Depreciation - factory equipment Factory cleaning supplies used Indirect labor-factory Insurance factory Janitorial costs-factory Property taxes - factory Repairs-factory equipment Salary-factory manager Utilities on factory Total manufacturing overhead Total manufacturing costs Beg. work in process inventory End. work in process inventory Cost of Goods Manufactured 31 X X X X X X XXXX Sales Cost of Goods Sold Beg. finished goods inventory Cost of goods manufactured Finished goods available End. finished goods inventory Cost of goods sold Gross Profit Income Statement Manufacturer Co. Period Ending 5/31/0X X X X X X X X X X