Sales 875,000 54,250 Depreciation, factory Utilities, factory 13,475 Administrative expense 99,050 Purchase of raw materials 253,050 Raw materials, Mar31, 2020 28,700 selling expense 57,750 Raw materials, Mar1, 2020 42,000 Work-in-process inventory, Mar31 35,000 Insurance, factory 14,700 Direct labour 55,055 Work-in-process inventory, Mar1st 63.000 Indirect labour 107,100 Finished Goods Inventory, Marist 91,000 Supplies, factory 4,900 Finished Goods Inventory, Mar31 73,500 Maintenance, factory 31,150 Required: please use the cost calculation formula to prepare the income statements