3) 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 $150.000 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: Direct Materials Inventory $53.400 47.000 Beginning Ending Work in Process Inventory $75.000 60.000 Carreker Company expects to sell 34.000 units. Beginning inventory of finished goods is expected to be $151.000, and ending inventory of finished goods is expected to be $45.000. Required: 1. Prepare a statement of cost of goods sold 2. What if 32.000 cell phones could be sold next year? Explain which lines of the statement of cost of goods sold would be affected and how