Please can you help me with the question in the last picture

EXHIBIT 3.15A Income Statements for Manufactu MANUFACTURING, INC Statement of Cost of Goods Manufactured For the Year Ended December 31,2016 Direct Materials S 10 70 B0 Beginning Inventory Direct Materials Available Less: Ending Direct Materials Inventory Direct Materials Used Direct Labor Factory Overhead otal Manufacturing Costs Add Beginning Work-in-Process Inventory otal Manufacturing Costs to Account for Less Ending Work-in-Process Inventory Cost of Goods Manufactured S 75 80 100 25 10 265 50 215 MANUFACTURING, INC. Income Statement for the Year Ended December 31,2016 $300 S Cost of Goods Sold Beginning Finished Goods Inventor Cost of Goods Manufactured Cost of Goods Available for Sale Less: Ending Finished Goods Inventory S 20 25 210 Gross Margitn Selling and Administrative Expenses Operating Income 90 G 50 C S 40 C

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Schedule of Cost of Goods Manufactured Direct Material Cost Direct Material Purchased          165,000 Add: Opening Direct Material            23,000 Direct Material available for use in Production          188,000 Less: Closing Direct Material            55,000 Direct Material used    133,000 Direct Labor    114,000 Indirect Manufacturing Cost Indirect Labor            45,000 Factory Insurance              8,000 Depreciation - Factory            33,000 Repairs & Maintenance - Factory            11,000 Total Indirect Manufacturing Cost      97,000 Total Manufacturing Cost    344,000 Add: Opening WIP 13000 Less: Closing WIP 16000 Cost of Goods Manufactured    341,000 Income Statement Revenue    625,000 Cost of Goods Sold Opening Finished Goods      17,000 Add: Cost of goods manufactured    341,000 Cost of Goods Sold available for Sale    358,000 Less: Closing Finished goods      24,000 Cost of Goods Sold    334,000 Gross Margin    291,000 Operating Cost Marketing Expenses    144,000 General and Adm. Expenses      86,000 Total Operating Cost    230,000 Operating Income      61,000