2) Information: Carreker Company manufactures cell phones. For next year, Carreker predicts that 30.000 units will be produced, with the following total costs: Direct material Direct labor Variable overhead Fixed overhead $154.300 90.000 30.000 450.000 Carreker expects to purchase $143.600 of direct materials next year. Projected beginning and ending inventories for direct materials and work in process are as follows: Beginning Ending Direct Materials Inventory $53.400 47.000 Work in Process Inventory $75.000 60.000 Required: 1. Prepare a statement of cost of goods manufactured in good form. 2. What if 32.000 cell phones could be manufactured next year? Explain which lines of the statement of cost of goods manufactured would be affected and how