The following account balances and other information were taken from the accounting records of Power Corporation for the year ended Dec. 31, 2019. Use the information to prepare a schedule of manufacturing overhead costs, statement of cost of goods sold, and income statement.

Advertising Depreciation Expense - Factory Building Depreciation Expense - Factory Equipment Depreciation Expense - Office Equipment Direct Labor Factory Insurance Expense Factory Supervision Factory Supplies Expense Factory Utilities Finished Goods Inventory, Dec. 31, 2018 Finished Goods Inventory, Dec. 31, 2019 Indirect Labor Indirect Material Interest Expense Miscellaneous Expenses Property Taxes - Factory Site Purchases - Raw Materials Raw Materials Inventory, Dec. 31, 2018 Raw Materials Inventory, Dec. 31, 2019 Repairs and Maintenance - Factory Equipment Salaries Expense Sales Uncollectible Accounts Expense Work in Process Inventory, Dec. 31, 2018 Work in Process Inventory, Dec. 31, 2019 85,000.00 133,000.00 78,000.00 37,000.00 250,000.00 62,000.00 74,000.00 21,000.00 115,000.00 15,000.00 12,250.00 26,000.00 16,000.00 25,000.00 55,000.00 14,000.00 313,000.00 60,000.00 78,000.00 31,000.00 150,000.00 1,630,000.00 28,000.00 8,000.00 9,000.00