III. Smith Company had the following account balances for the year ending December 31, un Work-in-process inventory (January 1) $ 210,600 Work-in-process inventory (December 31) 256,500 Finished goods inventory (January 1) 810,000 Finished goods inventory (December 31) 765,000 Direct materials used 630,000 Indirect materials used 126,000 Direct manufacturing labor 720,000 Indirect manufacturing labor 279,000 Property taxes on manufacturing plant building 43,200 Salespersons' company vehicle costs 18,000 Depreciation of manufacturing equipment 396,000 Depreciation of office equipment 185,400 Miscellaneous plant overhead 202,500 Plant utilities General office expenses Marketing distribution costs Required: a. Calculate indirect manufacturing costs. b. Calculate cost of goods manufactured. c. Calculate cost of goods sold 138,600 458,100 45,000 II. Nichan produces two types of tables. Marble and wooden. Marble tables: SP=$500, VC-$200 Wooden tables: SP=$300, VC=$100 HE sells 2 marble tables for each 3 wooden tables. Fixed costs $1,500,000 a. What is the B/E point in units and dollars for each type of tables? b. Nichan is considering adding some features on the tables. This will increase fixed costs by $200,000 and decrease variable cost of marble table by $20 and wooden table by $10. Assume the same sales mix, how many of each type does he need to sell in order to reach B/E?