Consider the following information for Anton Corporation for the year ended December 31, 2021. Depreciation expense-Administrative office $60,000 Depreciation expense-Plant and equipment 80,000 Property, plant and equipment 5,000,000 Direct labor-Wages 500,000 Direct materials inventory, Dec. 31, 2021 30,000 Direct materials inventory, Jan. 1, 2021 40,000 Direct materials purchases 240,000 Finished goods inventory, Dec. 31, 2021 30,000 Finished goods inventory, Jan. 1, 2021 40,000 Heat, light & power - Plant 50,000 Indirect labor Property taxes Plant 60,000 50,000 Supplies Plant 30,000 Accounts payable 250,000 Accounts receivable 300,000 Work-in-Process inventory, Dec. 31, 2021 20,000 Work-in-Process inventory, Jan. 1, 2021 30,000 Required: a) Determine the cost of goods manufactured and the cost of goods sold for 2021. b) If 200,000 units were sold, what is the cost of goods manufactured per unit? c) How much would Sales for 2021 have been to generate an operating income of $120,000