d- Mass Son Company, a manufacturing firm, has supplied the following information from its accounting records for the last calendar year: Items RM Direct labour cost 228,500 Purchase of direct materials 150,300 Sales department supplies used 55,000 Administrative supplies used 15,245 Factory supplies used 31,200 Factory utilities 36,000 Commissions paid 80,000 Factory supervision & indirect labour 124,000 Advertising 23,900 Material handling 22,150 Work in process inventory, January 1 Work in process inventory, December 31 Direct materials inventory, January 1 201,000 98,000 52,000 Direct materials inventory, December 31 21,000 Finished goods inventory, January 1 51,000 Finished goods inventory, December 31 65,200 Prepare a cost of goods manufactured statement. (8m) e- A manufacturing company supplies its products to construction job sites. The average monthly fixed cost per site is $ 9,250, while each unit cost $ 36.50 to produce and selling price is $ 73.50 per unit. Determine the monthly breakeven volume. (2m)