2-26 Interpretation of Statements Refer to the preceding problem. 1. How would the answer to the preceding problem be modified if you were asked for a schedule of cost of goods manufactured and sold instead of a schedule of cost of goods manufactured? Be specific. 2. Examine Exhibit 2-6. Would the sales manager's salary be accounted for any differently if the Sorter Corporation were a merchandising company instead of a manufacturing company? Using the boxes in the exhibit, describe how an assembler's wages would be accounted for in this manufacturing company. 3. Factory supervisory salaries are usually regarded as indirect manufacturing costs. When might some of these costs be regarded as direct costs? Give an example. 4. Suppose that both the direct materials and the depreciation were related to the manufacture of the equivalent of 1,000 units of product. What is the unit cost for the direct materials assigned to those units? For depreciation? Assume that yearly depreciation is computed on a straight-line basis. 5. Assume that the implied cost behavior patterns in (4) persist. That is, direct material costs behave as a variable cost and depreciation behaves as a fixed cost. Repeat the computations in part (4), assuming that the costs are being predicted for the manufacture of the equivalent of 1,500 units of product. How would the total costs be affected? 6. As a management accountant, explain concisely to the president why the unit costs differed in parts (4) and (5).