Please answer part 1 and part 2

Thanks in advance. It will be better to understand if you give a picture of a hand note

CASE ANALYSIS The following selected account balances for the year ended December 31 are provided for Valenke. Company: Advertising expense $215,000 Selling and administrative salaries..., $85,000 Insurance, factory equipment $8,000 Maintenance, factory. $74,000 Depreciation, sales equipment. $40,000 Direct labor.... ? Rent, factory building. $90,000 Purchases of raw materials $260,000 Utilities, factory. $52,000 Sales commissions.. $35,000 Cleaning supplies, factory $6,000 Depreciation, factory equipment ......... $110,000 Inventory balances at the beginning and end of the year were as follows: Raw materials $50,000 $40,000 Work in process ? $33,000 Finished goods 30,000 ? The total manufacturing costs for the year were $675,000; the goods available for sale totaled $720,000; and the cost of goods sold totaled $635,000. Required: 1. Prepare a schedule of cost of goods manufactured and the cost of goods sold section of the company's income statement for the year. 2. Assume that the dollar amounts given above are for the equivalent of 30,000 units produced during the year. Compute the average cost per unit for direct materials used, and compute the average cost per unit for rent on the factory building