The following data appeared in Moline Company's records on December 31 n Moline C Direct Materials Inventory, Dec. 31 Direct Materials purchased during the year Finished Goods Inventory, Dec. 31 Indirect labor Direct labor Factory heat, light, and power Factory depreciation S535,500 567,00 201,60 2,520,00 234,36 Administrative salaries Miscellaneous factory cost Marketing costs 396,900 323,82 200,97 233,10 113.400 76,230 119.70 ther administrative costs Maintenance on factory equipment Insurance on factory equipment Distribution costs Taxes on manufacturing property Legal fees on customer complaint 10,080 82,530 51 2.407,23 Direct materials put into production 154,98 On January 1 the Finished Goods Inventory account had a balance of $280,000, and the Work-in-pr Inventory account had a balance of $90,650. Sales revenue for the year was $6,.687,500. Required Work-in-process inventory, Dec. 3l Prepare a cost of goods soi stmtemet and an income statement