Use the information in Part 1 for ABC Company to complete a Cost of Goods Manufactured Statement and a Cost of Goods Sold Statement for the year ended 2022. All reports should be prepared in Excel with good form. The following cost and inventory data were taken from the records of the ABC Company for the year 2022: Costs incurred: Advertising Expense $ 99,000 Depreciation, factory equipment 33,000 Depreciation, office equipment 77,000 Direct labor 88,000 Indirect labor 59,950 Maintenance, factory equipment 22,000 Purchases of direct materials (net) 136,400 Rent, factory building 77,000 33,000 1,650 Sales commissions Supplies, factory 1 Utilities, factory 3 Inventories: 4 5 Direct materials 5 Work in Process 7 Finished Goods es 8,800 January 1 December 31 10 $ 9,450 $ 11,550 6,300 22,050 es $ 72,450 $ 25,200 Part 2: Use only the information in Part 2 to prepare a Contribution Margin Income Statement and a Gross Margin Income Statement for the month of July 2022. Assume the company produced and sold 10,000 units and there were no units in inventory on July 1, 2022. All reports should be prepared in Excel with good form. The cost accountant for the ABC Company has provided you with the following information for the month of July: Direct labor Direct materials manufacturing overhead Marketing Costs Administrative Costs Selling Price Variable Costs Total Per unit Fixed Costs 30.25 94.92 17.10 126,000 5.83 55,000 3.19 78,750 231 0 Units produced and sold 10,000