A. Sunglasses Unlimited Company manufactures sunglasses. Following is a list of costs the company incurred during May.

Glue for frames	$250
Depreciation on company cars used by sales force	4,000
Plant depreciation	7,500
Interest Expense	1,500
Lenses	52,000
Company president's salary	24,500
Plant foreman's salary	3,500
Plant janitor's wages	1,300
Oil for manufacturing equipment	150

B. Use the following information for TheWindshieldHelper,

a retail merchandiser of auto windshields, to compute the cost of goods sold:

Web Site Maintenance	$7,900
Delivery Expense	400
Freight In	2,400
Purchases	47,000
Ending Merchandise Inventory	5,500
Revenues	63,000
Marketing Expenses	10,700
Beginning Merchandise Inventory	8,600

C. Wilson Corp., a lamp manufacturer, provided the following information for the year ended

December 31, 2018:

Balances:	Beginning	Ending
Direct Materials	$59,000	$23,000
Work-in-Process Inventory	109,000	62,000
Finished Goods Inventory	41,000	44,000

Other information:
Depreciation, plant building and equipment	$16,000
Direct materials purchases	151,000
Insurance on plant	24,000
Sales salaries	47,000
Repairs and maintenance"plant	10,000
Indirect labor	39,000
Direct labor	121,000
Administrative expenses	60,000

Requirements

1. Use the information to prepare a schedule of cost of goods manufactured.

2. What is the unit product cost if Wilson manufactured 3,700 lamps for the year?