P2-49B Indicate the missing data in the statement (Learning Objective 5) Consider the following incomplete Cost of Goods Manufactured statements from two independent companies. Company B Company A $ 35,000 $ 98,000 $120,000 $ 66,000 Cost of Goods Manufactured Statement Beginning work in process inventory Plus: manufacturing costs incurred: Direct materials used Direct labor Manufacturing overhead: Variable cost Fixed cost Total manufacturing costs to account for Less: Ending work in process inventory Cost of goods manufactured $118,000 $ 70,000 $354,500 $454,000 $ 23,000 $310,700 Company A Company B $985,000 $ 44,000 $ 69,800 $310,700 $ 48,300 Income Statement Sales Beginning finished goods inventory Plus: Cost of goods manufactured Cost of goods available for sale Less: Ending finished goods inventory Cost of goods sold Gross profit Less: operating expenses Selling and marketing expenses General and administrative expenses Operating Income $419,000 $566,000 $997,800 $180,000 $ 98,000 $133,000 $567,800 Additional information Company A sold 53,200 units of finished goods at the price of $25. Company B sold 24,625 units of finished goods, and ending finished goods inventory amounted to $56,000. Company A produced 55,000 units of product in the year at the variable cost of $1.10 per unit. Manufacturing overhead for company B amounted to $218,000. Requirements 1. Fill in the missing data in the statements above for both company A and B. 2. Compute the cost per unit of finish goods for company A. 3. Compute the selling price per unit for company B