Maine Corporation provided the following information regarding its operations for the month ending September 30:

Administrative costs

$

35.000

Depreciation on factory equipment

12.000

Indirect materials

Marketing and distribution costs

2,000

24.000

Salaries for factory supervisors

20,000

Wages for production workers

26,000

Raw materials used

38.000

Sales revenue

196.000

Selling costs

18,000

Utilities for production facilities

12,000

Number of units produced

20.000

Number of units sold

20,000

15,000

Required:

1) Determine the amount of total manufacturing overhead cost.

2) Determine the amount of total product cost.

3) Determine cost per unit.

4) Determine total cost of goods sold.

5) Determine net income.