Selected account balances for the year ended December 31 are provided below for TMC Company: Selling and administrative Salaries. Insurance, factory. Utilities, factory. Purchases of raw materials. Indirect labor.. Direct labor.. Advertising expense Cleaning supplies, factory. Sales commissions Rent, factory building. Maintenance, factory. $220,000 16,000 90,000 580,000 120,000 ? 160,000 14,000 100,000 240,000 .60,000 Inventory balances at the beginning and end of the year were as follows: Beginning of Year Raw materials. Work in process End of the Year $80,000 $ 20,000 ? 70,000 100,000 Finished goods. The total manufacturing costs for the year were $1,366,000; the goods available for sale totaled $1,480,000; and the cost of goods sold totaled $1,320,000. Please show full solution A. Prepare a schedule of cost of goods manufactured in good form and the cost of goods sold section of the company's income statement for the year. B. Assume that the dollar amounts given above are for the equivalent of 40,000 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. C. Assume that in the following year the company expects to produce 50,000 units. What average cost per unit and total cost would you expect to be incurred for direct materials? For rent on the factory building? (In preparing your answer, you may assume that direct materials is a variable cost and that rent is a fixed cost.)