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 Raw materials Work in process Finished goods $ 37,000 28,800 21,000 $166,000 40,600 34,900 59,800 3,600 The company also provided details regarding the balances in the inventory accounts at the beginning and end of the month as follows: Beginning End of of Month Month ? ? ? 46,100 28,400 18,700 4,600 22,400 113,500 ? Required: 1-a. Prepare a schedule of cost of goods manufactured of the company's income statement for the month of February. CARLTON MANUFACTURING Schedule of Cost of Goods Manufactured Direct materials: Raw materials inventory, beginning Add: Purchases of raw materials Raw materials available for use Deduct: Raw materials inventory, ending Direct labour Manufacturing overhead: Maintenance, factory Depreciation, factory equipment Indirect materials, factory Utilities, factory Insurance, factory Rent, factory building Total overhead costs Total manufacturing costs Add: Work in process inventory, beginning Deduct: Work in process inventory, ending Cost of goods manufactured 0 40,600 59,800 3,600 28,400 4,600 $ $ 0 34,900 137,000 171,900 28,000 199,900 199,900 1-b. Prepare a schedule cost of goods sold section of the company's income statement for the month of February. Carlton Manufacturing Schedule of Cost of Goods Sold Direct materials Rent, factory building Average cost $ 2. Assume that the dollar amounts given above are for the equivalent of 17,400 units produced during the month. 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.) per unit per unit 0 0 2. Assume that the dollar amounts given above are for the equivalent of 17,400 units produced during the month. 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 Direct materials Rent, factory building per unit per unit 3. Assume that in the following month 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.) Unit cost Total cost