The data given below pertains to the operations of the Newton Products Corporation for the year ended December 31,2016. 
Based on the information given prepare an income statement for the year using the direct costing approach.Assume that the beginning finished goods inventory had a cost of $25 per unit.
Definitions:
Psychological Health
A condition of good health where a person acknowledges their own capabilities, manages the usual pressures of life effectively, contributes productively at work, and can make a positive impact on their community.
Minor Control
A lesser degree of regulation or command over a situation or process.
Ellen Langer
A psychologist known for her work on the illusion of control, aging, and mindfulness.
Judith Rodin
An influential psychologist and the first female president of an Ivy League university, notable for her research in health psychology.
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