The accounting records of Nutronics, Inc., include the following information for the year ended December 31. Dec. 31 $ 24,000 8.000 90,000 210,000 137,000 170,000 140,000 Jan. 1 $ 20,000 12,000 80,000 Inventory of materials Inventory of work in process Inventory of tinished goods Direct materials used Direct labor Selling expenses General and administrative expenses Overhead assigned to production was $192,000 a. Prepare a schedule of the cost of finished goods manufactured (Not all of the data given above are used in this schedule.) b. Assume that the company manufactures a single product and that 20,000 units were completed during the year. What is the average per-unit cost of manufacturing this product? Complete this question by entering your answers in the tabs below. Required A Required B Assume that the company manufactures a single product and that 20,000 units were completed during the year. What is the average per-unit cost of manufacturing this product? (Round your answer to 2 decimal places.) Average cost per-unit Sales Cost of goods sold 2021 $ 81,000 66,300 2020 $ 65,000 45,000 2019 $63,000 36,600 2018 $56,000 46,800 2017 $ 50,000 30,000 Dollar amounts stated are in thousands. Compute trend percentages for the above items taken from the financial statements of Lopez Plumbing over a five-year period. Treat 2017 as the base year. b. State whether the trends are favorable or unfavorable. Complete this question by entering your answers in the tabs below. Required A Required B State whether the trends are favorable or unfavorable. Trends Sales Cost of goods sold Favorable Unfavorable