Hozilla Firefox ?attempt=1090630&cmid=642514 The following cost and inventory data are taken from the accounting records of Vtex Company for the year just completed: Costs incurred TK. 00 Sales 1050,000 115,000 Selling and administrative salaries Insurance, actory 80% and 10% office) Heat, water, and power factory) 10,000 45,000 Purchase return 12,000 5.000 Lubricants, factory machine Purchase of raw materials 290,000 Indirect labor 60,000 Quality control cost 10,000 Freight on material purchased 5,000 Depreciation, (factory equipment 70% and remaining for 30,000 office equipment) Rent of finished goods worehouse 30,000 Salary of factory supervisor 20,000 Sales discount 13,000 Freight out 15.000 Direct labor 105,000 Advertising expense 80,000 Fringe benefits of assembly-line workers 20,000 Cleaning supplies, factory 8000 Sales commissions 50,000 Rent, factory building 12 Rent, office 70,000 Maintenance, factory 30,000 Tax rate 30% The total manufacturing costs for the year were TK. 760,000, the goods available for sale totaled TK. 820,000; and the cost of goods sold totaled 785,000 Inventories End of the year Beginning of the year Row materials 45,000 15,000 Work in process 12 25,000 Finished goods 55,000 Required 0) Prepare a schedule of cost of goods sold of the company for the year. D) Assume the company produced 45,000 units during the year Calculate the average cost per unit for direct materials used. What was the average cost per unit for rent on factory building? c) Assume the company will produce 55,000 units during the coming year. What average cost per unit and what total cost would you expect to incur for direct materials? For rent on factory building? Assume that direct materials is a variable cost and that rent is a fixed cost d) As the manager responsible for production costs, explain to the president any difference in the average costs per unit between (b) and (0)