[The following information applies to the questions displayed below.]

The following calendar year-end information is taken from the December 31, 2013, adjusted trial balance and other records of DeLeon Company.

Advertising expense	$	34,800		Direct labor	$	687,900
Depreciation expenseOffice equipment		10,900		Income taxes expense		293,200
Depreciation expenseSelling equipment		10,000		Indirect labor		56,200
Depreciation expenseFactory equipment		30,300		Miscellaneous production costs		10,700
Factory supervision		129,700		Office salaries expense		66,000
Factory supplies used		7,900		Raw materials purchases		935,000
Factory utilities		43,000		Rent expenseOffice space		20,000
Inventories				Rent expenseSelling space		26,900
Raw materials, December 31, 2012		159,100		Rent expenseFactory building		77,400
Raw materials, December 31, 2013		179,000		Maintenance expenseFactory equipment		38,000
Goods in process, December 31, 2012		16,600		Sales		4,500,000
Goods in process, December 31, 2013		22,400		Sales discounts		63,600
Finished goods, December 31, 2012		165,300		Sales salaries expense		392,400
Finished goods, December 31, 2013		143,300
Question 1: Prepare the companys 2013 manufacturing statement. Question 2: Prepare the companys 2013 income statement that reports separate categories for (a) selling expenses and (b) general and administrative expenses.

Required: 1. Prepare the company's 2013 manufacturing statement. . Prepare the company's 2013 manufacturing statemernt DE LEON COMPANY Manufacturing Statement For Year Ended December 31, 2013 Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead costs Total manufacturing costs Total cost of goods in process Cost of goods manufactured