Revenue 850,000

Maintenance and Repair for medical building 40,800

Indirect Labour 32,300

Direct Materials purchase-artificial limbs 166,600

Medical centre utilities 28,900

Office building general and Admin 121,040

Ending Direct Marterials 161,500

Beginning direct materials inventory 22,100

Advertising Expense 114,920

Direct Labour 141,100

Medical centre insurance 15,300

Indirect materials 12,920

please calculate the cost statement and net income.