Question 2 and 3, please. I provided the rest in case it helps

Selected account balances for the year ended December 31 are provided below for Superior Company: 1 $115,000 7,800 65,300 Selling and administrative salaries Insurance, factory Utilities, factory Purchases of raw materials Indirect labour Direct labour Advertising expense Cleaning supplies, factory Sales commissions Rent, factory building Maintenance, factory 66,000 86,500 70,200 8,400 39,500 135,000 30,000 Inventory balances at the beginning and end of the year were as follows: Raw materials Work in process Finished goods Beginning of the Year $63,200 ? 45,000 End of the Year $18, 200 39,100 68,000 1.4. II purt u Sicuuic VI Cuovi yuvus monuiucluicu. SUPERIOR COMPANY Schedule of Cost of Goods Manufactured For the Year Ended December 31 Direct materials: Raw materials inventory, beginning $ 63,200 Add: Purchases of raw materials 415,000 Raw materials available for use 478,200 Deduct: Raw materials inventory, ending 18,200 Raw materials used in production Direct labour Manufacturing overhead: Indirect labour 66,000 Insurance, factory 7,800 Utilities, factory 65,300 Cleaning supplies, factory 8,400 Maintenance, factory 30,000 $ 460,000 86,500 Total overhead costs Total manufacturing costs Add: Work in process inventory, beginning Total work in process inventory Deduct: Work in process inventory, ending Cost of goods manufactured 177,500 724,000 12,100 736,100 39,100 697,000 $ 1.b. Prepare the cost of goods sold section of the company's income statement for the year. SUPERIOR COMPANY Income Statement (Partial) For the Year Ended December 31 Finished goods inventory, beginning Add: Cost of goods manufactured Goods available for sale Deduct: Finished goods inventory, ending Cost of goods sold $ 45,000 697,000 742,000 68,000 $ 674,000 2. Assume that the dollar amounts given above are for the equivalent of 50,000 units produced during the year. Compute the average cost per unit for direct materials used and the average cost per unit for rent on the factory building. (Round your answers to 2 decimal places.) Average Cost Direct materials Rent on the factory building per unit per unit 3. Assume that in the following year the company expects to produce 60,000 units. What average cost per unit and total cost would you expect to be incurred for direct materials? For rent on the factory building? (Assume that direct materials are a variable cost and that rent is a fixed cost.) (Round your "Average Cost" answers to 2 decimal places.) Total Cost Average Cost per unit Direct materials Rent on the factory building per unit