Fido treats its own brand of pet chew bones. At the end of december 2014, the accounting records showed the following:

Inventories Begining Ending

Raw Materials: 13,400 9,500

Work in Progress 0 2,000

Finished Goods 0 5,300

Other Information:

Raw Materials Purchases 33,000

Plant Janitoral Services 800

Sales Salaries 5,000

Delivery Costs 1,700

Sales Revenue 109,000

Utilities for Plant 1,600

Rent on Plant 13,000

Customer service hotline costs 1,400

Direct labor 22,000

1. Prepare a schedule of cost of goods maufactured for Fido Treats for the year ended December 31, 2014.

2. Prepare an income statement for Fido Treats for the year ended December 31, 2014.

3. How does the format of the income statement for Fido Treats differ from the income statement merchandise?

4. Fido Treats manufactured 18,075 units of its production in 2014. Compute the company's unit product cost for the year.