3. Assume that in the following year the company expects to produce 20,600 units. What average cost per unit and total cost would you expect to be incurred for direct materials, and for rent on the factory building? Direct materials are a variable cost and rent is a fixed cost. (Round "Unit cost" answers to 2 decimal places.) Unit cost Total cost Direct materials Rent, factory building Direct materials: 28,000 139,000 167,000 21,920 Raw materials inventory, beginning Add: Purchases of raw materials Raw materials available for use Deduct: Raw materials inventory, ending Raw materials used in production $145,080 irect labour 33,100 Manufacturing overhead: 4,150 37,900 51,360 26,600 3,150 56,200 Insurance, factory Maintenance, factory Rent, factory building Utilities, factory Indirect materials, factory Depreciation, factory equipment 179,360 357,540 25,200 382,740 27,240 $355,500 Total overhead costs Total manufacturing costs Add: Work in process inventory, beginning educt: Work in process inventory, ending Cost of goods manufactured