Canine Nutritionists is a manufacturer of grains for dogs. The following information pertains to operations during the 2021 calendar year.     Inventory Data:        1/1/2021         Purchases         31/12/2021    Raw Materials        $650,000       $5,230,000        $709,000    Indirect Materials      66,000           430,000            71,500    Work in Progress      924,000           n/a              814,750     Finished Goods      1,142,600          n/a              1,720,200 The following additional information is also available: Sales Revenue $14,776,000 Direct Factory Labor 4,371,000 Indirect Factory Labor 1,232,250 Total Depreciation 1 400,000 Total Utilities 2 525,000 Distribution & Customer Service Costs 76,800 Insurance on Plant & Equipment 585,000 Property Taxes 3 90,000 Administrative Wages & Salaries 1,076,000 Advertising Expenses 57,700 Sales Commission 5% of Sales Revenue 1 Of the total depreciation, 80% relates to factory plant & equipment and 20% relates to general and administrative costs. 2 Of the total utilities, 75% relates to manufacturing and 25% relates to general and administrative costs. 3 The property taxes should be shared: 85% manufacturing & 15% general & administrative costs. Required: a) Calculate the raw material used by Canine Nutritionists. b) Calculate the indirect materials used by Canine Nutritionists c) What is the total manufacturing overhead cost incurred by Canine Nutritionists during the period? d) Determine the prime cost & conversion cost of the product manufactured. e) do a schedule of cost of goods manufactured for the year ended December 31, 2021, clearly showing total manufacturing cost & total manufacturing costs to account for. f) What is the unit product cost if Canine Nutritionists manufactured 18,500 bags of grains for the year? g) How does the format of the income statement for a manufacturing concern differ from the income statement of a merchandising business?