The following information is available for Aikman Company 2020 January 1, 2020 $22,760 18,280 28,180 December 31, 2020 $33,290 19,210 23,810 Raw materials inventory Work in process inventory Finished goods inventory Materials purchased Direct labor Manufacturing overhead Sales revenue $155.710 225,800 183,550 901,410 $18,280 AIKMAN COMPANY Cost of Goods Manufactured Schedule Work in Process Inventory, January-1 2020 Direct Materials Raw Materials Inventory, January-1 2020 $22,760 Materials Purchased $155,710 Materials Available for Use $178,470 Less: Raw Materials Inventory, December-31 2020 $33,290 Direct Materials Used $145,180 Direct Labour $225,800 Manufacturing Overhead $183,550 Total manufacturing costs Total Cost of work in process inventory Less: Work in Process Inventory, December-31 2020 Cost of goods manufactured $554,530 $572,810 $19,210 $553,600 Part 2 Prepare an income statement through gross profit. AIKMAN COMPANY Income Statement (Partial) $