Sales 875,000 Depreciation, factory 54,250 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, Marist 63.000 Indirect labour 107.100 Finished Goods Inventory Marist 91.000 Indirect labour 107 100 Finished Goods Inventory, Marist 91,000 Supplies, factor 4.900 Finished Goods Inventor Margi 73,500 Maintenance, factory B50 Required: please use the cost calculation formava to prepare the income statements