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 $900 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 $200 Submission Instructions: 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?