The accounting department at Mansbridge Inc. prepared the following income statement for the quarter ending December 31, 2019. Salos Purchases of materials (1) Dayroll (2) Advertising Administrative travel Manufacturing utilities Facility rental (3) Depreciation (4) Sales comissions Annual insurance (25$ for manufacturing) office utilities Management salarios (5) Net income S1, 411,600 250,040 260,100 37,800 28,400 $1,000 90,000 65,100 49,000 48,000 23, 200 296.000 5 96,960 Notes: (1) 70% of the materials were direct (2) 70% direct labour, 30% Indirect labour (3) 90% related to manufacturing (4) 75% related to manufacturing (5) 40% related to manufacturing The department also compiled the following information with respect to inventories for the quarter (note that the company does not maintain inventories of indirect materials), Direct materials Work in proces Finished goods Beginning 5.7.270 0.470 11. 680 Ending SB, 500 9.750 7.660 Cost of Goods Manufactured Statement For the Quarter Ending December 31, 2019 Direct materials Direct materials available for use $ 0 Direct materials used $ 0 Overhead 0 oo Total manufacturing costs $ 0 Total work-in-process $ 0 Cost of goods manufactured $ $ 0