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

Purchases of raw materials$136,000Maintenance, factory 37,600Direct labour 32,900Depreciation, factory equipment 55,800Indirect materials, factory 3,100Selling and administrative salaries 43,100Utilities, factory 26,400Sales commissions 17,700Insurance, factory equipment 4,100Depreciation, sales equipment 20,400Advertising expenses 108,500Rent, 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 process 24,800 ?Finished goods 16,000 ?

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

Required:

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

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

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

3. Assume that in the following month 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.)