Problem $2-24$ Schedule of Cost of Goods Manufactured; Income Statement; Cost Behaviour $[$LO$1,$ LO$2,$ LO$3,$ LO$4,$ LO$5]$

Carlton Manufacturing Company provided the following details about operations in February:

Purchases of raw materials $ $139,000$

Maintenance, factory $37,900$

Direct labour $33,100$

Depreciation, factory equipment $56,200$

Indirect materials, factory $3,150$

Selling and administrative salaries $43,400$

Utilities, factory $26,600$

Sales commissions $17,800$

Insurance, factory equipment $4,150$

Depreciation, sales equipment $20,600$

Advertising expenses $109,000$

Rent, factory building $?$

The company also provided details regarding the balances in the inventory accounts at the beginning and end of the month as follows:

Beginning of Month End of Month

Raw materials $ $28,000?$

Work in process $25,200?$

Finished goods $16,500?$

Raw materials used in production cost $$145,080,$ total overhead costs for the month were $$179,360,$ the goods available for sale totalled $$372,000,$ and the cost of goods sold totalled $$326,500.$

Required:

$1-$a$.$ Prepare a schedule of cost of goods manufactured of the company$$s income statement for the month of February.

$1-$b$.$ Prepare a schedule cost of goods sold section of the company$$s income statement for the month of February.

$2.$ Assume that the dollar amounts given above are for the equivalent of $15,600$ units produced during the month. Compute the average cost per unit for direct materials used, and compute the average cost per unit for rent on the factory building. $($Round your answers to $2$ decimal places.$)$

$3.$ Assume that in the following month the company expects to produce $20,600$ units. What average cost per unit and total cost would you expect to be incurred for direct materials, and for rent on the factory building? Direct materials are a variable cost and rent is a fixed cost. $($Round "Unit cost" answers to $2$ decimal places.$)$

$4.$ This part of the question is not part of your Connect assignment.