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

Purchases of raw materials$136,000Maintenance, factory37,600Direct labour32,900Depreciation, factory equipment55,800Indirect materials, factory3,100Selling and administrative salaries43,100Utilities, factory26,400Sales commissions17,700Insurance, factory equipment4,100Depreciation, sales equipment20,400Advertising expenses108,500Rent, 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 MonthEnd

of MonthRaw materials$27,000?Work in process24,800?Finished goods16,000?

Raw materials used in production cost $141,680, total overhead costs for the year were $176,240, the goods available for sale totalled $368,000, and the cost of goods sold totalled $323,500.

Required:

1-a.Do a schedule of cost of goods manufactured of the company's income statement for the year.

1-b. Do a schedule cost of goods sold section of the company's income statement for the year.

2.Assume that the dollar amounts given above are for the equivalent of 15,400 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 20,400 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.)