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OREO Manufacturing Company shows the following balance sheets for the quarter ended December 31. Work-in-process inventory (October 1)$ 70,200 Work-in-process inventory (December 31)85,600 Finished goods inventory (October 1)270,000 Finished goods inventory (December 31)255,000 Direct materials into production 189,000 Indirect materials into production42,000 Direct manufacturing labor240,000 Indirect manufacturing labor93,000 Property taxes on manufacturing plant building14,400 Salespersons' company vehicle costs6,000 Depreciation of manufacturing equipment132,000 Depreciation of office equipment61,800 Miscellaneous plant overhead67,500 Plant utilities46,200 General office expenses152,700 Marketing distribution expenses15,000 Salts 2,000,000 Required: Space for solution later. a.Prepare a Schedule of a Cost of Goods Manufactured for the quarter. b Prepare an Income Statement for the quarter