12) Exata Inc. began its activities on Jan 1, X1. On Dec 31, X1, the Exata Inc. trial balance presented the following accounts or transactions: Manufacturing Non-manufacturing costs costs Other Raw materials purchase R$ 12,000,000 Net revenue R$ 15,498,000 Indirect labor R$ 3,000,000 Freight charges to deliver products to clients R$ 200,000 Administrative expenses R$ 1,800,000 Other materials used at the production R$ 4,000,000 Stationery materials used at the administrative office R$ 240,000 Delivery equipment R$ 1,000,000 Accounts receivable R$ 2,500,000 Depreciation - Delivery equipment R$ 100,000 Depreciation - Processing equipment R$ 200,000 Cash R$ 1,500,000 Interest expenses R$ 258,000 Accumulated depreciation - Processing equipment R$ 200,000 Accumulated depreciation - Delivery equipment R$ 100,000 Loans R$ 4,000,000 Common stock R$ 15,000,000 Processing equipment R$ 2,000,000 Direct labor R$ 6,000,000 TOTAL The Company produces products A, B and C. For the X1 fiscal year, Exata produced 50,000kg of product A, 30,000kg of product B, and 20,000 kg of product C. The cost per unit for direct materials is the same for all products. The direct labor time sheet indicates that it takes 1 hour to process 1kg of product A, 2 hours to process product B, and 2.5 hours to process product C. Other information includes: The ending balance for the raw material inventory is R$5,000,000. - The ending balance for the finished goods inventory is 40% of the total amount processed for each product. - Manufacturing overhead is assigned to products by their direct materials consumption. Required: (a) Calculate how much the total manufacturing cost is for each product. (b) Calculate how much the unit cost is for each product. (c1) Calculate how much the ending balance for the finished goods inventory is for each product. (c2) Calculate how much the gross profit - by product and in total - is. The selling prices (free of taxes) are as follows: 1kg of product A = R$283 1kg of product B = R$222 1kg of product C = R$251