20 Thomas Inc. is a manufacturing company producing goods X. The most important information concerning the accounting period (the year 2014) are listed below (in PLN) Office equipment depreciation-6 000 - Raw material A-73 000 " Plant maintenance costs 12 000 Accountant salary - 24 000 Office supplies 4 500 "Mobile phone bills (mostly used by the management and administration) 5 800 Secretary salary-30000 Advertising expenses 14 400 "Indirect materials (used in the production process) 6450 Direct labor cost-31 700 - Raw material B-51 200 - Sales commissions 12 100 "Motor vehicle depreciation (mostly used by the management and secretary) 14000 "Computer equipment depreciation 10 200 "Production supervision salary 48 000 "Plant equipment depreciation-49 000 Cost of water and electricity (it is estimated that 70% of water and electricity is used in the manu- facturing process) 13 200 CEO's salary-64 800 Office maintenance costs-40 800 Additional information: company produced 4920 units in the year 2014 - the company beginning inventory of finished goods was 15 470 (260 units) - there was no beginning work in process inventory there was no beginning raw materials inventory .the company sold 4950 units in the year 2014 the the selling price was 186 PLN the company uses FIFO method to calculate the value of costs of goods sold and the value of in- ventory on hand Required: i. Calculate: direct material costs, direct labor costs, factory overhead costs, selling and administrative ex penses, product costs, period costs, unit production costs Calculate cost of goods sold Prepare income statement for the vear 2014 Calculate the value of ending inventory ii. iii. iv