The following information is available for Windsor Company. WINDSOR COMPANY Income Statement (Partial) For the Year Ended December 31, 2022 Sales Revenue \( \$ \longdiv { 9 1 0 0 0 0 } \) Cost of Goods Available for Sale Cost of Goods Manufactured Cost of Goods Sold Finished Goods Inventory, Jan. 1 Finished Goods Inventory, Dec. 31 Gross Profit Sales Revenue Direct Labor Direct Materials Direct Materials Used Manufacturing Overhead Materials Available for Use Raw Materials Inventory, Jan. 1 Raw Materials Inventory, Dec. 31 Materials Purchased Total Cost of Work in Process Inventory, Jan. 1 Total Manufacturing Costs Cost of Goods Available for Sale Cost of Goods Manufactured Cost of Goods Sold Finished Goods Inventory, Jan. 1 Finished Goods Inventory, Dec. 31 Gross Profit Sales Revenue Direct Labor Direct Materials Direct Materials Used Manufacturing Overhead Materials Available for Use Raw Materials Inventory, Jan. 1 Raw Materials Inventory, Dec. 31 Materials Purchased Total Cost of Work in Process Inventory, Jan. 1 Total Manufacturing Costs Work in Process Inventory, Jan. 1 Work in Process Inventory, Dec. 31