Lannister Company uses a job-order cost system and applies manufacturing overhead cost to jobs on the basis of Direct Labour hours. At the 1st January 2023, the following estimates were made for the purpose of computing the predetermined overhead rate: Manufacturing Overhead Cost, $92,000: and Direct Labour Hours during the year were estimated at 16,000 hours. The following transactions took place during the year, which ended on 31st December 2023: a) Raw materials purchased $410,000 b) Raw materials requisitioned for use $382,000 (direct materials $360,000 and indirect materials $22,000) c) Property taxes on the factory building, $7562. d) Costs for salaries and wages were incurred as follows: Direct labour Indirect labour Selling and administration e) Insurance costs incurred in the factory, $12,428. $126,000 $39,580 $187,979 f) Insurance costs for selling and administration, $5,271. g) Advertising costs incurred, $92,361. h) Utility bills in the factory, $1011. i) Factory general expenses, $2,355. j) Miscellaneous selling and administration costs incurred, $46,912. k) Depreciation for the year, $30,000 (75% relates to the factory and 25% to selling and administration) 1) Rental costs for the year, $24,000 (60% relates to the factory and 40% to selling and administration) m) Property taxes on the showroom, $5,632. n) The Manufacturing Overhead cost applied to jobs needs to be calculated. Actual direct labour hours totalled 16,800 hours o) Cost of goods manufactured during the year, $549,070. p) Sales for the year totaled $1,436,780. q) The Cost of Good Sold figure was $550,220 The opening balances in the inventory accounts at 1st January 2023 were as follows: Raw materials $17,570 Work in process Finished goods $31,578 $41,275 REQUIRED a) Post the entries to the 5 -T-accounts. b) Prepare a Schedule of the Costs of Goods Manufactured for the year ended 31st December 2023 c) Prepare a Schedule of Cost of Goods Sold for the year ended 31st December 2023 d) Show the journal entry to clear the balance in the Manufacturing Overhead account e) Prepare an Income Statement for the year ended 31st December 2023 f) Job 943 was one of the many jobs started and completed during the year. This job required $6,590 in direct materials and 80 hours of direct labour time at a rate of $7.50 per hour. If the job contained 250 units and the company billed the job at 150% of the unit product cost, what price per unit would have been charged to the customer?