The following information pertains to the most recent quarter at Builders Production Limited.

Purchases of raw materials 384000

Raw materials inventory beginning 46400

Raw materials inventory ending 76000

Depreciation factory 208000

Insurance factory 21600

Direct labour 251200

Maintenance factory 126400

Administrative expenses 292800

Sales 2184000

Utilities factory 116000

Supplies factory 4160

Selling expenses 334400

Indirect labour 271200

Work in process inventory beginning 28800

Work in process inventory ending 123200

Finished goods inventory beginning 42400

Finished goods inventory ending 169600

1. Prepare a schedule of cost of goods manufactured.
2. Prepare an income statement.
3. Assume that the company produced the equivalent of 15,000 units of product during the quarter. What was the average cost per unit for direct labour? What was the average cost per unit for factory insurance?
4. Assume that the company expects to produce 17,000 units of product during the coming quarter. What average cost per unit and what total cost would you expect the company to incur for direct materials at this level of activity? For factory insurance? (In preparing your answer, assume that direct materials is a variable cost and that factory insurance is a fixed cost.)