A partial list of costs at Brooks Corporation appears below: Factory,l supplies $9,000 Administrative wages 85,000 Direct materials 126,000 Sales staff salaries 30,000 Factory,l depreciation 33,000 Corporate HO. rent 43,000 Indirect labor 26,000 Marketing 55,000 Direct labor 99,000 Required for Section One: 1. What is the amount of total product costs? Section Two: Brentwood Corporation reported the following results for July: Number of units sold 5,300 Selling price per unit 5590 Unit cost of goods sold $403 Variable selling expense per unit 553 Total fixed selling expense $124,400 Variable admin expense per unit $22 Total fixed admin expense $206,300 Required for Section Two: 1. Prepare a traditional format income statement for July. 2. Prepare a contribution format income statement for July.Section Three: Stonebraker Corporation has provided the following contribution format income statement for sales of 9,000 units: Sales $270,000 Variable expenses $139,000 Contribution margin $81,000 Fixed expenses Sm Net operating income Sm Required for Section Three: Note: Each of these requirements is independent of the other two requirements. 1. If sales increase to 9,040 units, what would be the estimated increase in net operating income? 2. If the variable cost per unit increased by $6, spending on advertising increased by $3,000 and unit sales increase by 19,200 units, what would be the estimated net operating income? 3. Estimate how many units must be sold to achieve a target profit of $26,100