(9) The records of the Liwanag Refrigerator Company show the following information for the three months ended March 31, 19A: Materials Purchased P1,946,700 Inventories, Jan 1, 19A: Materials P268,000 Finished Goods (100 ref.) P43,000 Direct Labor P2,125,800 Factory Overhead P764,000 Marketing Expenses P516,000 General and Administrative Expenses P461,000 Sales (12,400 ref.) P6,634,000 Inventories, March 31, 19A: Materials P167,000 Finished Goods (200 ref.) No unfinished work on hand. Required: (Assume FIFO method of inventory costing.) 1. Income statement for the period. 2. The number of units manufactured. 3. The unit cost of refrigerators manufactured. 4. The gross profit per unit sold. 5. The net profit per unit sold