Prime Cost, Conversion Cost. Preparation of Income Statement: Manufacturing Firm Kildeer Company makes easels for artists. During the last calendar year, a total of 25.000 easels were made, and 26,000 were sold for $57 each. The actual unit costas as follows Direct materials $15.00 Direct labor 5.00 Variable overhead 3.00 Fixed overhead 16.00 Total unit cost $39.00 The selling expenses consisted of a commission of 51.00 per un sold and advertising co-payments totaling 594,000. Administrative expenses allowed. quaed $179,000. There were no beginning and ending work in process inventore Beginning finished goods inventory was $101.400 for 2,000 caselt Required: 1. Calitate the number and the dollar value of an aning nished goods inventory Ending unit Dolor amount 2. Pra a cost of 9000 stamant Kilder Company Statement of cost of Goods Sold For the Year Ended December