Please fill in the missing spots in this income statement.

Accounting 102 Chapter 15 Income Statement #2 Direct Materials $6,000 Direct Labor a Overhead $7,000 Total Manufacturing Cost $18,000 Work In Process - January 1 $2,000 Work In Process - December 31 b Sales Revenues $30,000 Finished Goods Inventory - January 1 $7,000 Cost of Goods Manufactured Cost of goods Available for Sale $23,000 Finished Goods Inventory - December 31 d Cost of Goods Sold $18,000 Gross Margin e . Operating Expenses f Operating Income $3,000