Income Statement, Cost of Goods Manufactured Spencer Company produced 200,000 cases of sports drinks during the past calendar year. Each case of 1 liter bottles sells for $36. Spencer had 2,500 cases of sports drinks in finished goods inventory at the beginning of the year. At the end of the year, there were 11,500 cases of sports drinks in finished goods inventory. Spencer's accounting records provide the following information: Purchases of direct materials $2,340,000 Direct materials anventory, January 1 290.000 Direct materials inventory, December 31 110,000 Direct labor 1,200,000 Indirect labor 334,000 Depreciation, factory building 525.000 Depreciation, factory equipment 416,000 Property taxes on factory 65,000 Utilities, factory 150,000 Insurance on factory 200,000 Salary, sales supervisor 85,000 Commissions, salespersons 218,000 500,000 Advertising General administration 390,000 Wark-in-process inventary, January 1 460,000 Wark-in-process inventory, December 31 750,000 Finished goods inventory, January 1 Finished goods inventory, December 31 107,500 488,750 Required: 1. Prepare a cost of goods manufactured statement. Spencer Company Statement of Cost of Goods Manufactured For the Year Ended December 31 Direct materials: Manufacturing overhead: 10 mm Tin bont Total manufacturing costs added Cost of goods manufactured 2. Compute the cost of producing one case of sports drink last year. Il required, round your answer to the nearest cerit. per case