CV Dwiliandari is a company that produces handmade ecoprint vegan leather hand bags. Every year, CV Dwiliandari produces 2500 hand bags in total. In the table below are the following costs and expense data for the year ending in December 31, 2023 Raw materials 1/1/23 Raw materials 31/12/23 Raw materials purchases Indirect materials Work in process, 1/1/20 Work in process, 31/12/23 Finished goods, 1/1/23 Finished goods, 31/12/23 Direct labor Workshop manager's salary $45,000 Insurance, Workshop 34,000 Property taxes, Workshop building 275,000 Sales revenue 17,000 Delivery expenses 87,000 Sales commissions 57,000 Indirect labor 115,000 Workshop machinery rent 134,000 Workshop utilities 400,000 Depreciation, workshop building 18,000 Administrative expense 13.000 9.000 2,750,000 97.000 145,000 65.000 35,000 45,000 10,000 250,000 a. Prepare a cost of goods manufactured schedule for CV Dwiliandari for 2023 b. How much is the manufacturing cost per unit? c. Prepare CV Dwiliandari Income Statement for year 2023 d. Assume that CV Dwiliandari's accounting records show the balances of the following current sheets accounts: Cash $27.000, Account Receivables $117.000, and Prepaid Expenses $15.000. Prepare the current assets section of the statement of financial position per December 31, 2023