The following costs and inventory data were taken from the accounts of Simon Company for 2019: January 1, 2019 December 31, 2019 Inventories Raw materials Work in process Finished goods Costs incurred Raw materials purchases Direct labor Factory rent Factory utilities Indirect materials Indirect labor Operating expenses $ 8,000 15,000 16,000 $ 7,000 13,000 12,000 $98,000 42,000 8,000 10,000 6,000 9,000 17,000 Prepare a schedule showing the amount of direct materials used in production during the year. Raw Materials Purchases Raw Materials Inventory, Ending Direct Materials Used Raw Materials Available for Use Raw Materials Inventory, Beginning Compute the amount of manufacturing overhead incurred during the year. Total manufacturing overhead Prepare the Cost of Goods Sold section of the Income Statement for Simon Company for the year ended December 31, 2019 in good form. SIMON COMPANY (Partial) Income Statement For the Year Ended December 31, 2019