The following calendar year-end information is taken from the December 31, 2011, adjusted trial balance and other records of Plaza Company. Prepare the company’s 2011 manufacturing statement.

Advertising expense$ 29,700

Direct labor $690,000

Depreciation expense—Office equipment 10,800

Income taxes expense 272,900

Depreciation expense—Selling equipment 10,100

Indirect labor 59,000

Depreciation expense—Factory equipment 38,900

Miscellaneous production costs 11,900

Factory supervision 117,400

Office salaries expense 74,000

Factory supplies used 7,500

Raw materials purchases 933,000

Factory utilities 33,000

Rent expense—Office space 29,000

Inventories

Rent expense—Selling space 25,700

Raw materials, December 31, 2010 166,400

Rent expense—Factory building 80,100

Raw materials, December 31, 2011 190,000

Maintenance expense—Factory equipment 36,400

Goods in process, December 31, 2010 16,900

Sales 4,500,000

Goods in process, December 31, 2011 24,900

Sales discounts 63,700

Finished goods, December 31, 2010 162,100

Sales salaries expense 396,000

Finished goods, December 31, 2011 140,600