Sales 1,275,000 Depreciation, factory 79,050 Utilities, factory 19,635 Administrative expense 144,330 Purchase of raw materials 368,730 Raw materials, Mar31, 202041,820 selling expense 84,150 Raw materials, Mar1, 202061,200 Work-in-Process inventory, Mar31 51,000 Insurance, factory 21,420 Direct labour 80,223 Work-in-Process inventory, Mar1st 91,800 Indirect labour 156,060 Finished Goods Inventory, Mar1st 132,600 Supplies, factory 7,140 Finished Goods Inventory, Mar31 107,100 Maintenance, factory 45,390 Required: prepare the income statements