The economic events that ABC Furniture met in May are as follow:

• The material priced 200.000 $ has been purchased on account.
• The raw material cost 50.000 $ and another material cost 30.000 $ has been issued and has been issued.
• Direct labor cost 30.000 $, indirect labor cost 10.000 $ has been accrued.
• The factory amortization cost is 6.000 $, machinery amortization cost is 4.000 $, sales outlet amortization cost is 3.000 $.
• The wages and salaries for the selling department cost 4.000 $ has been accrued.
• The office supplies used in the selling department cost 1.000 $.
• Beginning Work-in-Progress cost is 30.000 $, Ending Work-in-Progress cost is 30.000 $.
• Beginning Finished Goods cost is 10.000 $ (1.000 kg x 10 $).
• 2.000 kg. goods have been started to manufactured and finished in May.
• 1.000 kg finished goods with a %30 profit margin on cost has been sold on account.

Requested:

1. Ascertain total and unit cost.
2. Prepare the statement of cost of goods sold.
3. Present the cost/expense in financial statements (Balance Sheet/Income Statement)