The following calendar year-end information is taken from the December 31, 2015, adjusted trial balance and other records of Leone Company.

The following calendar year-end information is taken from the December 31, 2015, adjusted trial balance and other records of Leone Company.

                                         
  Advertising expense     $     33,600             Direct labor     $     684,100    
  Depreciation expense—Office equipment           9,400             Income taxes expense           272,300    
  Depreciation expense—Selling equipment           10,000             Indirect labor           55,500    
  Depreciation expense—Factory equipment           33,200             Miscellaneous production costs           11,000    
  Factory supervision           132,700             Office salaries expense           67,000    
  Factory supplies used           8,200             Raw materials purchases           963,000    
  Factory utilities           39,000             Rent expense—Office space           28,000    
  Inventories                         Rent expense—Selling space           29,200    
     Raw materials, December 31, 2014           163,600             Rent expense—Factory building           80,200    
     Raw materials, December 31, 2015           179,000             Maintenance expense—Factory equipment           35,700    
     Work in process, December 31, 2014           19,400             Sales           4,566,700    
     Work in process, December 31, 2015           23,700             Sales salaries expense           391,600    
     Finished goods, December 31, 2014           167,300                             
     Finished goods, December 31, 2015           136,600    

Required:
1.     Prepare the company’s 2015 schedule of cost of goods manufactured.                        

2.     Prepare the company’s 2015 income statement that reports separate categories for (a) selling expenses and (b) general and administrative expenses.