Kildeer Company makes easels for artists. During the last calendar year, a total of 30,000 ensels were made, and 31,000 were sold for $52 each. The actual unit cost is as follows: Direct materials $14.70 Direct labor 5.80 Variable overhead 3.25 Fixed overhead 15.25 Total unit cost $39.00 The selling expenses consisted of a commission of $1.30 per unit sold and advertising co-payments totaling 895,000. Administrative expenses, all fixed, equaled $183,000. There were no beginning and ending work-in-process inventories. Beginning finished goods inventory was $132,600 for 3,400 easels. Required: 1. Calculate the number and the dollar value of easels in ending finished goods inventory Ending units Dollar amount 2. Prepare a cost of goods sold statement Klideer Company Statement of Cost of Goods Sold For the Year Ended December 31 Cast of goods sold 3. Prepare an absorption-costing Income statement. In addition to dollar amounts, enter the amounts as a percent, rounded to two decimal places. For example, 5235 would be 52.35% and you would enter 52.35 as your answer. Kildeer Company Income Statement: Absorption Costing For the Year Ended December 31 Percent Less operating expenses