Carlton Manufacturing Company provided the following details about operations in February: Purchases of raw materials $ 175,000 Maintenance, factory 41,500 Direct labour 35,500 Depreciation, factory equipment 61,000 Indirect materials, factory 3,750 Selling and administrative salaries 47,000 Utilities, factory 29,000 Sales commissions 19,000 Insurance, factory equipment 4,750 Depreciation, sales equipment 23,000 Advertising expenses 115,000 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 $ 40,000 ? Work in process 30,000 ? Finished goods 22,500 ? Raw materials used in production cost $189,000, total overhead costs for the year were $216,800, the goods available for sale totalled $420,000, and the cost of goods sold totalled $362,500. 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 18,000 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 23,000 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.) 4. Not available in Connect.