Superior Company provided the following date for the year ended December 31 (all raw materials are used in production as direct materials). Inventory balances at the beginning and end of the year were as follows: The total manufacturing costs for the year were $675,000: the cost of goods available for sale totaled $740,000: the unadjusted cost of goods sold totaled $568,000: and the net operating income was $35,000. The company's underapplied or overapplied overhead is closed to Cost of goods Sold. Prepare schedules of cost of goods manufactured and cost of goods sold and an income statement