Personal Protective Gears & More (PPGM) design and manufacture masks for students. After production, the masks are placed into individual cases, before being transferred into Finished Goods. The accounting records of the business reflect the following data at June 30, 2021, for the manufacturing of masks for Mount Marlie High School. 1/7/2020 30/6/2021 $230,000 $260,000 Inventory Raw Materials Factory Supplies $35,000 Work in Progress $348,300 Finished Goods Other information: Sales Revenue Factory Supplies Purchased Direct Factory Labor Raw Materials Purchased $24,000 $203.300 $485,000 $632,900 $5.731,000 64,000 792,000 560,000 Plant janitorial service Depreciation: Plant & Equipment Total Utilities Production Supervisor's Salary Design Costs (School Logo) Packaging Cases Cost Total Insurance Delivery Vehicle Drivers' Wages Depreciation: Delivery Vehicle Property Taxes 3 Administrative Wages & Salaries Advertising & Selling Expenses 37.000 186,000 481,250 450,000 26,000 42,000 168,000 181,500 53.290 240,000 801,250 1% of Sales Revenue "Of the total utilities, 80% relates to manufacturing and 20% relates to general and administrative costs. 2 Of the total insurance, 66%% relates to the Factory Plant & Equipment & 33%% relates to general & administrative costs. a The property taxes should be shared: 75% manufacturing & 25% general & administrative costs Required: a) Calculate the raw material used by Personal Protective Gears & More. b) Calculate the factory supplies used by Personal Protective Gears & More. c) What is the total factory overhead costs incurred by Personal Protective Gears & More during the period? d) Determine the prime cost & conversion cost of the masks manufactured. e) Prepare a schedule of cost of goods manufactured for the year ended June 30, 2021, dearly showing total manufacturing cost & total manufacturing costs to account for. ) Prepare an income statement for personal Protective Gears & More for the year ended June 30, 2021. List the non-manufacturing overheads in order of size starting with the largest. g) What is the selling price per mask if Personal Protective Gears manufactured 1,850 masks for the period under review and uses a mark-up of 25% on cost? h) How does the format of the income statement for a manufacturing concem differ from the income statement of a merchandising entity?