Listed below are certain accounts of the IE Manufacturing Corporation with balances for the year ended December 31, 2021:

Supplies expense administrative office	Php10,300
Depreciation---plant and equipment	32,750
Depreciation---administrative office	3,500
Direct labor cost	320,207
Transportation Expenses administrative office	3,000
Factory heat, light, and power	93,450
Factory supplies cost	12,500
Finished goods inventory, 1/1	65,780
Finished goods inventory, 12/31	106,750
Freight-in	9,890
Goods in process inventory, 1/1	25,000
Goods in process inventory, 12/31	21,920
Indirect labor	4,600
Insurance and taxes (factory)	15,620
Purchases	206,000
Raw materials inventory, 1/1	265,650
Raw materials inventory, 12/31	126,300
Salaries expense administrative officers	40,500

Additional Information:

1. A total of 15,000 units were completed during the year.
2. 50,000 units were sold for Php21.75 each.

Requirements:

1. Prepare a detailed cost of goods manufactured and sold statement for the year ended December 31, 2021 (10 pts.).
2. Prepare an income statement for the year ended December 31, 2021 (10 Pts.)
3. Compute for the unit cost of goods manufactured (5 pts.).