Sales revenue $3,000,000 60,000 1050,000 240,000 15,000 Direct materials inventory, Jan. 1, 2020 Direct labor-Wages Depreciation expense-Plant and equipment Indirect labor-Wages Heat, light, and power-Plant Supervisor's salary-Plant Finished goods inventory, Jan. 1, 2020 Work-in-Process inventory, Dec. 31, 2020 Supplies-Administrative office 36,000 120,000 105,000 75,000 18,000 Property taxes-Plant 39,000 120,000 90,000 570,000 Finished goods inventory, Dec. 31, 2020 Direct materials inventory, Dec. 31,2020 Sales representatives' salaries Work-in-Process inventory, Jan. 1, 2020 Direct materials purchases Supplies-Plant Depreciation-Administrative office 105,000 300,000 12,000 90,000 REQUIRED 1-A. Prepare a statement of cost of goods manufactured (20 points). 1-B. Prepare income statement for Herkul Products Company for the year ended December 31, 2020 (20 points)