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QUESTION 2: 20 marks SHOW ALL SUPPORTING CALCULATIONS FOR THIS PROBLEM. NO MARKS WILL BE AWARDED FOR ANSWERS TO THE PROBLEMS UNSUPPORTED BY CLEARLY SHOWN CALCULATIONS. Vivus is a specialty pharmaceutical company incorporated in California in 1991 and reincorporated in Delaware in 1996. In April 2018, the company hired John Amos as its new Chief Executive Officer. Under Amos' leadership, the company ventured into manufacturing many new product lines, including Pancrease. a prescription medicine used to treat people who cannot digest food normally because their pancreas does not make enough enzymes due to cystic fibrosis or other conditions. At the end of December 2019, the accounting records relating to the Pancrease product line showed the following: Work in process inventory, December 31, 2019 $ 540 Finished goods inventory, December 31, 2018 $ 25 Finished goods inventory, December 31, 2019 $ 5,200 Sales revenue $ 277,000 Customer service toll-free line expense $ 6,500 Factory utilities $ 5,100 Delivery expense $ 4,600 Sales salaries expense $ 1,850 Factory maintenance services $ 6,680 Direct Labour $ 39,500 Direct material purchases $ 38,000 Rent on factory $ 3,100 Raw materials inventory, December 31, 2018 $ 14,700 Raw materials inventory, December 31, 2019 $ 3,100 Work in process inventory, December 31, 2018 $ 55 Required: 1. Prepare a schedule of cost of goods manufactured for Vivus' Pancrease product line for the year ended December 31, 2019. 10 marks 2. Prepare an income statement for Vivus' Pancrease product line for the year ended December 31, 2019. 10 marks