See attached for the question and solution. How do they get to the number 13400 under the calculations of admin costs?

W The following data appeared in Hunter Company's records on December 31, 2021: Direct materials inventory, December 31 $ 535,500 Work-in-process inventory, December 31 $ 154,980 Finished goods inventory, December 31 $ 567,000 Direct materials purchased during the year $2,268,000 Indirect labor $ 201,600 Direct labor $2,520,000 Plant heat, light, and power 35 234,360 Building depreciation (80% is for manufacturing) $ 510,3 00 Administrative salaries $ 323,820 Miscellaneous factory cost $ 200,970 Marketing costs $ 233,100 Maintenance on factory machines 25 76,230 Insurance on factory equipment 8 119,700 Distribution cost $ 10,080 Taxes on manufacturing property $ 82,530 Legal fees on customer complaint :3 51,660 Direct materials put into production $2 ,407,230 On January 1, 2021 , the Finished Goods Inventory account had a balance of $280,000, and the Work-in-process Inventory account had a balance of $90,650. Sales revenue for 2021 was $6,687,500. Required: a. Prepare a cost of goods manufactured statement [9 marks] b. Prepare a cost of goods sold statement [2 marks] c. Prepare an income statement [6 marks] d. Discuss the types of businesses for whichjob costing is suitable and those for which process costing would be more suitable. Illustrate your answer with examples of both. [8 marks] Beginning Work-in-Process Inventory Manufacturing costs during the year: Direct materials: Beginning inventory (not given) Purchases (net) Direct materials available Ending inventory Direct materials put into production Direct labor Manufacturing overhead: Depreciation Insurance Maintenance Plant heat, light, and power Indirect labor Property taxes Miscellaneous Total manufacturing overhead Total manufacturing costs incurred Total work in process during the year Ending Work-in-Process Inventory Cost of goods manufactured Beginning Finished Goods Inventory Cost of goods manufactured Cost of goods available for sale Ending Finished Goods Inventory Cost of goods sold Revenues Cost of goods sold: Gross margin Expenses: Marketing costs [$233,100 + 10,080] Admin. Costs [#113,400 + 323,820 Jr 51,660] Total expenses Operating prot 8 90,650 $674,730 2,268,000 2,942,230 (535,500) 2,407,230 2,520,000 $396,900 119,700 76,230 234,360 201,600 82,530 200,970 1,312,290 6,239,520 6,330,170 _(154,980) $6,175,190 $ 280,000 6,175,190 6,455,190 ( 567,000) $5,888,190 $6,687,500 5,888,190 799,310 243,180 488,880 732,060 8 67,250