The following information pertains to the most recent quarter ended Dec 31, 2022, at Brilliant Production Limited. Purchases of raw materials $ 378,000 Raw materials inventory, beginning 44,800 Raw materials inventory, ending 74,000 Depreciation, factory 198,000 Insurance, factory 21,200 Direct labour 248,400 Maintenance, factory 124,800 Administrative expenses 289,600 Sales 2,088,000 Utilities, factory 114,000 Supplies, factory 4,120 Selling expenses 330,800 Indirect labour 268,400 Work in process inventory, beginning 28,600 Work in process inventory, ending 122,400 Finished goods inventory, beginning 41,800 Finished goods inventory, ending 167,200 ________________________________________ Requirement 1: 50mks 1. Prepare a schedule of cost of goods manufactured for the quarter ended Dec 31, 2022. Requirement 2: 30mks 2. Prepare an income statement for the quarter ended Dec 31, 2022. Requirement 3: 10mks 3. Assume that the company produced the equivalent of 11,000 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? (Round your answers to 2 decimal places.) Requirement 4: 10mks 4. Assume that the company expects to produce 13,000 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.) (Round "Average cost per unit" answers to 2 decimal places.)