The following information pertains to Zillow Manufacturing Company for year 2019, $1,800,000 Sales revenue Coolants & lubricants - factory 35,000 equipment Direct material used 500,000 Repairs and maintenance of factory 45,000 Direct manufacturing 250,000 Utilities of which $54,000 was for 65,000 labor factory Administrative 162,000 Rent costs.factory equipment 50,000 salaries Sales commissions 135,000 Depreciation - factory equipment 24,000 Sales salaries 81,000 Depreciation office equipment 21,600 Materials handling in 18,000 Fire Insurance - factory equipment 6,000 factory Indirect 69,000 manufacturing labor Property taxes - factory equipment 18,000 Advertising expense 34,000 Depreciation-factory building 15,000 88,000 112,000 45,000 Finished Goods Inventory 1/1/19 Finished Goods Inventory. 12/31/19 RM Materials Inventory 1/1/19 RM Materials Inventory 12/31/19 Work In Process Inventory 1/1/19 Work in Process Inventory 12/31/19 56,000 150,000 77,000 Compute cost of goods manufactured during the year Compute operating income (income from operations) for the year