Organic Bones manufactures its own brand of pet chew bones. At the end of December $2025,$ the accounting recor View the accounting records.

Read the requirements.

$\backslash$table$[[\frac{\text{B}\text{a}\text{l}\text{a}\text{n}\text{c}\text{e}\text{s}\text{:}}{\text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{M}\text{a}\text{t}\text{e}\text{r}\text{i}\text{a}\text{l}\text{s}},$Beginning,Ending$],[$$$,13,200,$$$,7,000],[$Work$-$in$-$Process Inventory,,$0,,2,200],[$Finished Goods Inventory,,$0,,5,600],[$Other information:$],[$Direct materials purchases,,,$$,34,000],[$Plant janitorial services,,,,$200],[$Sales salaries,,,,$6,000],[$Delivery costs,,,,$1,000],[$Net sales revenue,,,,$110,000],[$Utilities for plant,,,,$1,200],[$Rent on plant,,,,$17,000],[$Customer service hotline costs,,,,$2,000],[$Direct labor,,,,$25,000]]$

Direct Materials Used:

Direct Materials Used

Manufacturing Overhead:

Total Manufacturing Overhead

Requirements

Total Manufacturing Costs Incurred during the Year

Total Manufacturing Costs to Account For

Cost of Goods Manufactured

Prepare a schedule of cost of goods manufactured for Organic Bones for the year ended December $31,2025.$

Prepare an income statement for Organic Bones for the year ended December $31,2025.$

How does the format of the income statement for Organic Bones differ from the income statement of a merchandiser?

Organic Bones manufactured $17,500$ units of its product in $2025.$ Compute the company's unit product cost for the year, rounded to the nearest cent.