1. How would the schedule of cost of goods manufactured be modified if you were instead asked for a schedule of cost of goods manufactured? Be specific. 2. Would the sales manager's salary (included in marketing, distribution, and customer-service costs) be accounted for any differently if the Benesch Corporation were a merchandising-sector company instead of a manufacturing-sector company? 3. Using your understanding of the flow of manufacturing costs, describe how the wages of an assembler in the plant would be accounted for in this manufacturing company. 4. Plant supervisory salaries are usually regarded as manufacturing overhead costs. When might some of these costs be regarded as direct manufacturing costs? Give an example. 5. Suppose that both the direct materials used and the plant and equipment depreciation are related to the manufacture of 1.1 million units of product. What is the unit cost for the direct materials assigned to those units? What is the unit cost for plant and equipment depreciation? Assume that yearly plant and equipment depreciation is computed on a straight-line basis. 6. Assume that the implied cost-behavior patterns in requirement 5 persist. That is, direct material costs behave as a variable cost, and plant and equipment depreciation behaves as a fixed cost. Repeat the computations in requirement 5 , assuming that the costs are being predicted for the manufacture of 1.3 million units of product. How would the total costs be affected? 7. As a management accountant, explain concisely to the president why the unit costs differed in requirements 5 and 6 . Data table Reference Direct manufactfaring labor costs 110 Indirect manufacturing costs: Indirect manufacturing labor Plant supplies used Plant utilities Depreciation -plant and equipment Plant supervisory salaries Miscellaneous plant overhead Manufacturing costs incurred during 2020 58 13 Add: Beginning work-in-process inventory, Jan. 1, 2020 Total manufacturing costs to account for Less: Ending work-in-process inventory, Dec. 31, 2020 Cost of goods manufactured Reference