Carlton Manufacturing Company provided the following details about operations in February Purchases of raw materials Maintenance, factory Direct labour Depreciation, factory equipment Indirect materials, factory Selling and administrative salaries Utilities, factory Sales commissions Insurance, factory equipment Depreciation, sales equipment Advertising expenses Rent, factory building $133,000 37,300 32,700 55,400 3,050 42,800 26,200 17,600 4,050 20,200 108,000 ? The company also provided details regarding the balances in the inventory accounts at the beginning and end of the month as follows: Raw materials Work in process Finished goods Beginning of Month $ 26,000 24,400 15,500 End of Month ? ? ? Raw materials used in production cost $138,320, total overhead costs for the year were $173,120, the goods available for sale totalled $364,000, and the cost of goods sold totalled $320,500. CARLTON MANUFACTURING Schedule of Cost of Goods Manufactured Direct materials: 0 S 0 Manufacturing overhead: 0 Total overhead costs Total manufacturing costs 0 Cost of goods manufactured S 0 1-b. Prepare a schedule cost of goods sold section of the company's income statement for the year. Carlton Manufacturing Schedule of Cost of Goods Sold 0 S 0 2. Assume that the dollar amounts given above are for the equivalent of 15,200 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.) Direct materials Rent, factory building Average cost per unit per unit 3. Assume that in the following year the company expects to produce 20,200 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.) Unit cost Total cost Direct materials Rent, factory building