The following account balances and other information are from SUNN Corporations accounting records for year-end December 31 2019.

Use this information to prepare a (A) table listing factory overhead costs, (B) a schedule of cost of goods manufactured and (C) an Income statement.

Inventories :	$000		$000
Finished goods inventory Dec. 31 2018 Finished goods inventory Dec. 31 2019	15,000 12,500	Sales	1,750,000
Work in process inventory Dec. 31 2018 Work in process inventory Dec. 31 2019	8,000 9,000	Depreciation : Office equipment Factory building Factory equipment	36,000 130,000 75,000
Raw materials inventory Dec. 31 2018 Raw materials inventory Dec. 31 2018	60,000 78,000	Amortization : Factory patents	18,000
Raw material purchases during 2019	308,000	Interest expense	24,000
Direct labour	250,000	Repairs : factory equipment
Salaries expense	140,000	Factory utilities	115,000
Advertising expenses	86,000	Factory insurance	60,000
Repairs factory equipment	31,000	Income tax	53,000
Factory supervisors salary	75,000	Indirect labour	22,000