TCL TV Manufacturing company has the following summarized accounts at the end of its current month of operations. Its labor rate is $7 per hour and has worked 100,000 hours. Sales Revenue is $3,135,000.00. The company gives a variable commission of 5% of sales. Beginning Inventory Ending Inventory Raw Materials 200,000.00 110,000.00 Work In Process 150,000.00 125,000.00 Finished Goods 100,000.00 75,000.00 Raw materials purchases 500,000.00 Salaries of Sales Staff 320,000.00 Salary of General Manager 250,000.00 Utilities Expense - Factory 190,000.00 Administrative Salaries 140,000.00 Rent for Sales Shop 140,000.00 Rent for factory 120,000.00 Indirect labor 120,000.00 Factory supervisor's salary 98,000.00 Indirect materials 55,000.00 Utilities Expenses - Office 48,000.00 Factory supplies 45,000.00 Maintenance cost in the factory 35,000.00 Depreciation - Factory Equipment 25,000.00 Depreciation - Office Administrative Equipment 22,000.00 Office Supplies Expense 15,000.00 Insurance for Administrative Offices 6,000.00 Insurance for Factory Premises 4,000.00 Miscellaneous Expense - Office 3,500.00 Required: 12. Cost of Goods Manufactured 13. Cost of Goods Available for Sale 14. Cost of Goods Sold 15. Net Operating Income