Carlton Manufacturing Company provided the following details about operations in February:

Purchases of raw materials	$	166,000
Maintenance, factory		40,600
Direct labour		34,900
Depreciation, factory equipment		59,800
Indirect materials, factory		3,600
Selling and administrative salaries		46,100
Utilities, factory		28,400
Sales commissions		18,700
Insurance, factory equipment		4,600
Depreciation, sales equipment		22,400
Advertising expenses		113,500
Rent, factory building		?

The company also provided details regarding the balances in the inventory accounts at the beginning and end of the month as follows:

	Beginning of Month		End of Month
Raw materials	$	37,000		?
Work in process		28,800		?
Finished goods		21,000		?

Raw materials used in production cost $177,480, total overhead costs for the year were $207,440, the goods available for sale totalled $408,000, and the cost of goods sold totalled $353,500.

Required:

1-a.	Prepare a schedule of cost of goods manufactured of the companys income statement for the year.

1-b.	Prepare a schedule cost of goods sold section of the companys income statement for the year.

2.	Assume that the dollar amounts given above are for the equivalent of 17,400 units produced during the year. Compute the average cost per unit for direct materials used, and compute the average cost per unit for rent on the factory building. (Round your answers to 2 decimal places.)

3.	Assume that in the following year the company expects to produce 22,400 units. What average cost per unit and total cost would you expect to be incurred for direct materials, and for rent on the factory building? Direct materials are a variable cost and rent is a fixed cost. (Round "Unit cost" answers to 2 decimal places.)