the beginning and end of the month as follows: Beginning of the year End of the year Raw materials $25,000 ? Work in process 24,000 ? Finished goods 15,000 ? Raw materials used in production cost $135,000, total overhead costs for the year were $170,000, the goods available for sale totalled $360,000 and the cost of goods sold totalled $317,500. Required: a. Prepare a schedule of cost of goods manufactured and the cost of goods sold section of the company's income statement for the year. b. Assume that total production is 15,000 units. Compute the average cost per unit for prime cost and average cost per unit for rent on the factory building. c. Assume that in the following year