the second one is the income statement and the first the cost of goods manufactured

Blossom Corporation has the following cost records for the year ended December 31, 2022: Indirect factory labour $5,060 Direct materials used 252,100 31,900 27.300 Work in process (1/1/2022) Work in process (12/31/2022) Finished goods (1/1/2022) Finished goods (12/31/2022) 35,800 28,700 Factory utilities 40,500 34,800 Depreciation, factory equipment Direct labour 302,100 Indirect materials 22,600 Factory manager's salary 63,300 Selling and administrative expenses 341,700 Net sales 1,236,000 Factory machinery rent 42,700 BlossomCorporation Cost of Goods Manufactured BlossomCorporation Income Statement $ $