The following costs and inventory data were taken from the accounts of Winsto Company for Inventories: \begin{tabular}{|lccc} \hline Raw materials & 31Dec2201Jan22 \\ \hline Work in process & $9,000 & $7,000 \\ \hline Finished goods & 15,000 & 13,000 \\ \hline \end{tabular} Costs incurred: Raw materials purchases Direct labour Factory rent Factory utilities Indirect materials (inventoried separately from other materials) Indirect labour Selling expenses Administrative expenses Instructions a) Prepare a schedule showing the amount of direct materials used in production during the year. b) Calculate the amount of manufacturing overhead incurred during the year. c) Prepare a schedule of Cost of Goods Manufactured for Winsto Company for the year ended December 31, 2022 in good form. d) Prepare the Cost of Goods Sold section of the income statement for Winsto Company for the year ended December 31, 2022 in good form