The following calendar year end information is taken from the December 31 2009 adjusted

Trail balance and other records of Gucci Company

Advertising Expense .............................................................$26,600

Depreciation Expense – Office Equipment ...........................$11,500

Depreciation Expense – Selling Equipment ..........................$10,800

Depreciation Expense – Factory Equipment .........................$38,200

Factory Supervision .............................................................$105,700

Factory Supplies Used ............................................................$7,800

Factory Utilities ...................................................................$34,000

Inventories

Raw Materials – Dec. 31, 2008 .........................................$165,900

Raw Materials – Dec. 31, 2009 .........................................$187,000

Goods in Process – Dec. 31, 2008 ......................................$18,100

Goods in Process – Dec. 31, 2009 ......................................$24,600

Finished Goods – Dec. 31, 2008 ......................................$164,100

Finished Goods – Dec. 31, 2009 ......................................$135,900

Direct Labor .....................................................................$680,400

Income Tax Expense ........................................................$291,500

Indirect Labor....................................................................$58,800

Miscellaneous production costs ...........................................$9,800

Office salaries expense .......................................................$74,000

Raw Materials Purchases .................................................$965,000

Rent Expense – Office Space............................................$23,000

Rent Expense – Selling Space.............................................$25,200

Rent Expense – Factory Building........................................$81,600

Maintenance Expense – Factory Equipment........................$37,100

Sales ...............................................................................$4,630,000

Sales Discounts ...................................................................$63,600

Sales Salaries Expense...................................................... $398,400

Required

1. Prepare the company’s 2009 manufacturing statement.

2. Prepare the company’s 2009-income statement that reports separate categories for

(a) Selling expenses

(b) General and administrative expenses clue Check (1) Cost of goods manufactured, $1,990,800