The following costs relate to one month's activity in Martin Company:

Indirect materials	$300
Rent on factory building	$500
Maintenance of equipment	$50
Direct material used	$1,200
Utilities on factory	$250
Direct labour	$1,500
Selling expense	$500
Administrative expense	$300
Work in process inventory, beginning	$600
Work in process inventory, ending	$800
Finished goods inventory, beginning	$500
Finished goods inventory, ending	$250

Required:

a) Prepare a schedule of cost of goods manufactured in good form. b) Determine the cost of goods sold. c) Assume Martin Company produced the equivalent of 500 units during this particular month. What was the average cost per unit for direct materials? For rent on factory building?

d) Assume next month Martin Company plans to produce 600 units of product. What average cost per unit and total cost would you expect to be incurred for direct material? for rent?