Pro-Leather Company is a manufacturer of leather cases for tablets. The following information pertains to operations during the 2020 calendar year.

Sales Revenue	$14,275,000
Direct Factory Labor	3,952,600
Indirect Factory Labor	1,232,250
Total Depreciation	400,000
Total Utilities	525,000
Distribution & Customer Service Costs	76,800
Insurance on Plant & Equipment	585,000
Property Taxes	90,000
Administrative Wages & Salaries	1,076,000
Advertising Expenses	57,700
Sales Commission	6% of Sales Revenue

1) Of the total depreciation, 80% relates to factory plant & equipment and 20% relates to general and administrative costs

2) Of the total utilities, 75% relates to production and 25% relates to general and administrative costs.

3) The property taxes should be shared: 85% production & 15% general & administrative costs

The following additional information is also available:

Inventory Data:	1/1/2020	Purchases	31/12/2020
Raw Materials	$750,000	$4,330,000	$807,000
Indirect Materials	55,000	320,000	71,500
Work in Progress	1,115,400	n/a	924,000
Finished Goods	1,142,600	n/a	1,720,200

Required:

1) Calculate the raw material used by Pro-Leather Company.

2) Calculate the indirect materials used by Pro-Leather Company

3) What is the total manufacturing overhead cost incurred by Pro-Leather Company during the period?

4) Determine the prime cost & conversion cost of the cases manufactured.

5) Prepare a schedule of cost of goods manufactured for the year ended December 31, 2020, clearly showing total manufacturing cost & total manufacturing costs to account for.

6) Prepare an income statement for Pro-Leather Company for the year ended December 31, 2020. List the non-manufacturing overheads in order of size starting with the largest.

7) What is the factory cost per case if Pro-Leather manufactured 19,200 cases for tablets for the year?

8) How does the format of the income statement for a manufacturing concern differ from the income statement of a merchandising entity?