A&E Electronics design and manufacturer specialized switches for the telecommunications industry. The accounting records of the business reflect the following data at December 31,2018:

Inventory	1/1/2018	31/12/2018
Raw Materials	$260000	$230000
Work-in-progress	$332300	$218800
Finished Goods	$1075200	$615000

Other Information:

Sales Revenue	$5765000
Factory Supplies	$45000
Direct Factory Labour	$735000
Special Design cost	$15000
Raw Materials Purchased	$540000
Plant Janitorial Service	$52000
Depreciation: plant and equipment	$165000
Total Utilities *	$550000
Plant supervisors salary	$480000
Property Taxes **	$300000
R & D for Graphic Designs	$70500
Total Insurance ***	$160000
Delivery truck drivers wages	$125000
Depreciation: Delivery Truck	$52000
Administrative Wages & Salaries	$850150
Advertising Expenses	1% of sales revenue
*of the total utilities,70% relates to manufacturing and 30% relates to general and administrative costs **The property taxes should be shared:60% manufacturing & 40% general & administrative costs *** of total insurance,75% relates to plant & equipment and 25% relates to Administrative costs Required: 1.Calculate the raw materials used by A & E Electronics. 2.What is the total Manufacturing overhead costs incurred by A & E Electronics during the period? 3.Determine the prime costs & conversion costs of the product manufactured. 4.Calculate the cost of goods manufactured for the year by A & E Electronics 5.Prepare an income statement for the year ended December 31,2018, clearly showing the calculation of costs of goods sold. List the non-production overheads in order of size starting with the largest. 6. If A & E Electronics manufactured 1500 switches for the year, what is the factory cost per switch?