Doggie Delights Manufactures Its Own Brand of Pet Toys (A)Prepare a Schedule of Cost of Goods Manufactured for Doggie

Doggie Delights manufactures its own brand of pet toys.At the end of June,2019 the accounting records showed the following:
$$\begin{array} { | l | r | r | } \hline \text { Inventories: } & \text { Beginning } &{ \text { Ending } } \\\hline \text { Direct Materials } & \$ 14,200 & \$ 9,600 \\\hline \text { Work-in-Process } & 0 & 3,600 \\\hline \text { Finished Goods } & 0 & 6,800 \\\hline \text { Other Information: } & & \\\hline \text { Direct materials purchases } & & 40,000 \\\hline \text { Plant janitorial services } & & 4,200 \\\hline \text { Sales salaries } & & 6,000 \\\hline \text { Delivery costs } & & 2,900 \\\hline \text { Sales revenue } & & 206,000 \\\hline \text { Utilities for plant } & & 10,200 \\\hline \text { Rent on plant } & & 27,000 \\\hline \text { Customer service hotline costs } && 3,000 \\\hline \text { Direct labor } & & 29,000 \\\hline\end{array}$$ (a)Prepare a schedule of cost of goods manufactured for Doggie Delights and
(b)Prepare an income statement for Doggie Delights for the year ended June 30,2019