The following cost and inventory data for the just completed year are taken from the accounting records of Eccles Company: Costs incurred: Advertising expense . . . . . . . . . . . . . . . . . . . . $100,000 Direct labor cost . . . . . . . . . . . . . . . . . . . . . . . $90,000 Purchases of raw materials . . . . . . . . . . . . . . $132,000 Rent, factory building . . . . . . . . . . . . . . . . . . . $80,000 Indirect labor . . . . . . . . . . . . . . . . . . . . . . . . . . $56,300 Sales commissions . . . . . . . . . . . . . . . . . . . . . $35,000 Utilities, factory . . . . . . . . . . . . . . . . . . . . . . . . $9,000 Maintenance, factory equipment . . . . . . . . . . $24,000 Supplies, factory . . . . . . . . . . . . . . . . . . . . . . . $700 Depreciation, office equipment . . . . . . . . . . . . $8,000 Depreciation, factory equipment . . . . . . . . . . . $40,000 Required: 1. Prepare a schedule of cost of goods manufactured. 2. Prepare the cost of goods sold section of Eccles Company