Dpal Inc. used $213,000 of direct materials and incurred $111,000 of direct labor costs during 2015. Indirect labor amounted to $8,100 while indirect materials used totaled $4,000. Other operating costs pertaining to the factory which are all considered manufacturing overhead included factory utilities of $0,300; factory maintenance of $13500; factory repairs of $5,400; depreciation on factory equipment of $23,100; and. property taxes on the factory of $1000. There was no beginning or ending finished goods inventory. The Workin-Frocess Inventory account reflected a balance of $10,500 at the beginning of the period and 9622.500 at the end of the period. Required: Prepare a schedule of cost of goods manufactured for Opal Inc. {23 points) The phone bill for a company consists of both xed and variable costs. Given the data below for four months apply the highlow method to catculate the total xed costs and variable cost per unit. {10 points) IIME_ W's: $2.62 Emil-- $2.8m