Duck & Company incurred the foilowing costs during August: $40,080 Direct labor ($13.4 per hour) 57620 Manufacturing overhead (actual) 90,180 31,240 14,610 6,425 Raw materials purchased Selling expenses Interest expense Manufacturing overhead is applied on the basis of $22 per direct labor hour. Assume that overapplied or underapplied overhead is transferred to cost of goods sold only at the end of the year. During the month, 4,140 units of product were manufactured and 4,450 units of product were sold. On August 1 and August 31, Buck & Company caried the folowing inventory balances August 1 August 31 Raw materials $19.400 $17.300 Work in process 3,000 56,900 Finished goods 40,100 25,836 Required: a-1. Prepare a staterment of cost of goods manufactured for the month of August. (Amounts to be deducted should be indicated by minus sign) Statement of Cost of Goods M For the month of Raw materials materials avalable for use raw matenals used manufacturing coats goods a-2. Caloulate the average cost per unit of product manufactured. Round your answer to 2 decimal places) b. Calculate the cost of goods sold during August Cost of c-1. Calculate the difference between cost of goods manufactured and cost of goods sold. (Round intermediate calculations 2 decimal places.)