Purchases of raw materials $90,000,$ raw materials inventory, beg. $10,000,$ raw materials ending $17,000,$ depreciation factory $42,000,$ insurance factory $5,000,$ direct labour $60,000,$ maintenance factory $30,000,$ administrative expense $70,000,$ sales $450,000,$ utilities factory $27,000,$ supplies factory $1,000,$ selling factory $80,000,$ advertising expense $20,000,$ indirect labour factory $65,000,$ work in process inventory beg$\mathrm{.}7,000,$ work in progress inventory ending $30,000,$ finished goods inventory beg$\mathrm{.}10,000,$ finished goods inventory ending$40,000.$ prepare a schedule of cost of goods manufactured. prepare an income statement. assume that the company produced $10,000$ units of product during the year. what was the average cost per unit for direct materials? what was the average cost per unit for the factory depreciation?assume that the company expects to produce and sell $15,000$ units of product during the coming year. what average cost per unit and what total cost would you expect the company to incur for direct materials and for factory depreciation at this level of activity? assume that raw materials cost cherged by suppliers will not change next year. for factory depreciation, assume that the company uses straight$-$line depreciation and that the factory equipment has five years of ueful life remaining.Explain any differences in the average cost per unit between requirement $3$and$4.$