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

Advertising expense	$	29,900		Direct labor	$	699,600
Depreciation expenseOffice equipment		11,000		Income taxes expense		247,100
Depreciation expenseSelling equipment		10,900		Indirect labor		55,100
Depreciation expenseFactory equipment		37,300		Miscellaneous production costs		9,900
Factory supervision		100,600		Office salaries expense		73,000
Factory supplies used		7,500		Raw materials purchases		948,000
Factory utilities		32,000		Rent expenseOffice space		24,000
Inventories				Rent expenseSelling space		26,400
Raw materials, December 31, 2018		155,500		Rent expenseFactory building		78,500
Raw materials, December 31, 2019		178,000		Maintenance expenseFactory equipment		37,400
Work in process, December 31, 2018		18,000		Sales		4,606,100
Work in process, December 31, 2019		24,600		Sales salaries expense		392,400
Finished goods, December 31, 2018		161,200
Finished goods, December 31, 2019		141,400

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.