Listed below are certain accounts of the IE Manufacturing Corporation with balances for the year ended December 31, 2021: Supplies expense-administrative office Ffp10,200 Depreciation---plant and equipment 32,750 Depreciation-administrative office 3.500 Direct labor cast 320,207 Transportation Expenses - administrative office Factory heat, light, and power 3,000 93,450 12.500 Factory supplies cost 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 1,600 Insurance and taxes (factory) 15,420 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. 250,000 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.). Z. Prepare an income statement for the year ended December 31, 2021 (10 Pts.) 3. Compute for the unit cost of goods manufactured (5 pts.)