Brody Company makes Industrial cleaning solvents. Various chemicals, detergent, and water are mixed together and then bottled in 10-gallon drums. Brody provided the following information for last year: Raw materials purchases Direct labor Depreciation on factory equipment Depreciation on factory building Depreciation on headquarters building Factory insurance Property taxes: Factory Headquarters. Utilities for factory Utilities for sales office. Administrative salaries Indirect labor salaries Sales office salaries Beginning balance, raw materials 127,000 124,000 Beginning balance, work in process Beginning balance, finished goods Ending balance, raw materials 84,000 105,000 Ending balance, work in process 130,000 85,000 Ending balance, finished goods Last year, Brody completed 100,000 units. Sales revenue equaled $1,200,000, and Brody paid a sales commission of 5 percent of sales. Required: 2. Calculate total prime cost. $250,000 140,000 45,000 30,000 45,000 15,000 1. Calculate the direct materials used in production for last year. 3. Calculate total conversion cost. 20,000 18,000 34,000 2,400 150,000 153,000 90,000 $ Prepare a cost of goods manufactured statement for last year. Brody Company Statement of Cost of Goods Manufactured For Last Year Beginning work in process Cost of goods manufactured Direct materials Direct wages Ending work in process Calculate the unit product cost. If required, round your answer to the nearest cent.