Sparkling Company had inventories during year $2022$ as follows:

January December

Raw materials $450,000550,000$

Goods in process $500,000420,000$

Finished goods $650,000520,000$

Additional data were provided as follows:

Sales $10,000,000$

Sales returns and allowances $200,000$

Sales discounts $80,000$

Raw materials purchased $3,500,000$

Freight in $100,000$

Purchase returns and allowances $200,000$

Purchase discounts $110,000$

Payroll$-$ direct labor $900,000$

Payroll$-$ indirect labor $320,000$

Payroll$-$ factory supervisor $280,000$

Repair and maintenance

Machinery $60,000$

Delivery truck $40,000$

Salaries

Office $400,000$

Store $250,000$

Depreciation

Administrative building $150,000$

Factory building $100,000$

Store equipment $50,000$

Office equipment $60,000$

Delivert truck $100,000$

Machinery $120,000$

Heat, light and power $300,000$

Supplies used

Office $20,000$

Store $30,000$

Factory $40,000$

Freight out $40,000$

Doubtful accounts $100,000$

Auditing and legal fees $180,000$

Interest income $90,000$

Gain on sale of store equipment $50,000$

Income tax expense $876,000$

Required: Prepare the following:

$1.$ Statement of cost of goods manufactured

$2.$ Statement of comprehensive income using Function of expense method with supporting notes.