The following data refer to san fernando fashions company for the year 20x2: sales revenue $ 1,050,000 work-in-process inventory, december 31 30,000 work-in-process inventory, january 1 40,000 selling and administrative expenses 150,000 income tax expense 80,000 purchases of raw material 170,000 raw-material inventory, december 31 25,000 raw-material inventory, january 1 20,000 direct labor 200,000 utilities: plant 40,000 depreciation: plant and equipment 50,000 finished-goods inventory, december 31 50,000 finished-goods inventory, january 1 15,000 indirect material 10,000 indirect labor 12,000 other manufacturing overhead 60,000 1. prepare san fernando fashions’ schedule of cost of goods manufactured for the year