The following calendar year-end information is taken from the December 31, 2019, adjusted trial balance and other records of Leone Company.

Advertising expense	$	34,700		Direct labor	$	682,100
Depreciation expenseOffice equipment		11,200		Income taxes expense		284,000
Depreciation expenseSelling equipment		10,000		Indirect labor		56,800
Depreciation expenseFactory equipment		39,300		Miscellaneous production costs		10,200
Factory supervision		135,400		Office salaries expense		62,000
Factory supplies used		9,600		Raw materials purchases		941,000
Factory utilities		34,000		Rent expenseOffice space		20,000
Inventories				Rent expenseSelling space		28,400
Raw materials, December 31, 2018		166,100		Rent expenseFactory building		76,400
Raw materials, December 31, 2019		189,000		Maintenance expenseFactory equipment		39,900
Work in process, December 31, 2018		18,300		Sales		4,606,600
Work in process, December 31, 2019		24,700		Sales salaries expense		397,700
Finished goods, December 31, 2018		166,200
Finished goods, December 31, 2019		138,900

Required: 1. Prepare the companys 2019 schedule of cost of goods manufactured.

2. Prepare the companys 2019 income statement that reports separate categories for (a) selling expenses and (b) general and administrative expenses.