The Following Data Appeared in Moline Company's Records on December

The following data appeared in Moline Company's records on December 31:
$\begin{array}{lr}\text { Direct Materials Inventory, Dec. } 31 & \$ 35,500 \\\text { Direct Materials purchased during the year } & 2,268,000 \\\text { Finished Goods Inventory, Dec. } 31 & 567,000 \\\text { Indirect labor } & 201,600 \\\text { Direct labor } & 2,520,000 \\\text { Factory heat, light, and power } & 234,360 \\\text { Factory depreciation } & 396,900 \\\text { Administrative salaries } & 323,820 \\\text { Miscellaneous factory cost } & 200,970\\\text { Marketing costs } & 233,100 \\\text { Other administrative costs } & 113,400 \\\text { Maintenance on factory equipment } & 76,230 \\\text { Insurance on factory equipment } & 119,700 \\\text { Distribution costs } & 10,080 \\\text { Taxes on manufacturing property } & 82,530 \\\text { Legal fees on customer complaint } & 51,660 \\\text { Direct materials put into production } & 2,407,230 \\\text { Work-in-Process Inventory, Dec. 31 } & 154,980 \end{array}$
On January 1, the Finished Goods Inventory account had a balance of $280,000, and the Work-in-Process Inventory account had a balance of $90,650. Sales revenue for the year was $6,687,500.
Required:
(a) Prepare a cost of goods manufactured statement.
(b) Prepare a cost of goods sold statement.
(c) Prepare a gross margin income statement.