The controller of Gutierrez Industries has collected the following monthly expense data for use in analyzing the cost behaviour of maintenance costs: Prepare a graph showing the behaviour of maintenance costs, and identify the fixed and variable cost components. Use 2,000-hour increments and $1,000 cost increments. An incomplete cost of goods manufactured schedule is presented below for Pharoah Manufacturing Company for the year ended December 2022: Complete the cost of goods manufactured schedule for Pharoah Manufacturing Company. Less: Raw materials inventory (12/31) Direct materials used Direct labour Manufacturing overhead Indirect labour Factory depreciation Factory utilities Total manufacturing overhead Total manufacturing costs Total cost of work in process Less: Work in process (12/31) Cost of goods manufactured $187,000 15,10036,00068,900 120,000 80,000$550,600 Pharoah Corporation's maintenance costs are shown here. Calculate the unit variable costs and fixed costs using regression analysis for this mixed cost. Present your solution in the form of a cost formula. (We recommend that you use the Intercept and Slope functions in Excel.) (Round slope answer to 2 decimal places, e.g. 2.45 and intercept to 0 decimal places, e.g. 1,235. Oriole Corporation incurred the following costs while manufacturing its product: Work in process inventory was $10,700 at January 1 and $14,100 at December 31 . Finished goods inventory was $60,600 at January 1 and $51,000 at Dcember 31 . (a) Calculate the cost of goods manufactured