Superior Company provided the following data for the year ended December 31 (all raw materials are used in production as direct materials):

Selling expenses	$ 215,000
Purchases of raw materials	$ 269,000
Direct labor	?question mark
Administrative expenses	$ 152,000
Manufacturing overhead applied to work in process	$ 375,000
Actual manufacturing overhead cost	$ 357,000

Beginning and ending inventory balances were as follows:

	Beginning	Ending
Raw materials	$ 51,000	$ 32,000
Work in process	?question mark	$ 32,000
Finished goods	$ 31,000	?question mark

The total manufacturing costs added to production for the year were $670,000; the cost of goods available for sale totaled $745,000; the unadjusted cost of goods sold totaled $667,000; and the net operating income was $35,000. The companys underapplied or overapplied overhead is closed to Cost of Goods Sold. Need: Income statement COGC schedule COGM schedule