The following is company information for the current year' s operations ended 30 November 2018. Inventory of raw materials, 1/12/2017 Inventory of raw materials, 30/11/2018 Purchase of raw materials Direct labor Indirect labor Depreciation expenses - office equipment Depreciation expense - factory equipment Utility expenses (70% are factory related) Rental expense (80% is for the factory) Expenditure on administrative staff salaries Spend sales commissions Advertising spending Expenses for maintenance and repair of factory facilities Work in progress, 1/12/2017 Work in progress, 30/11/2018 Inventory of ready goods, 1/12/2017 Inventory of ready goods, 30/11/2018 $ 25,500 31,000 190,000 144,000 38,610 5,300 17,000 11,300 30,000 65,000 38,000 47,000 34,500 6,120 9,200 43,370 47,250 a) Prime cost, factory overhead cost, period cost b) Statement of Cost of Manufactured Goods for the year ended 30 November 2018. c) Company has produced 17,000 units of goods in the current year. Company accounting records show that there were 1,220 units of finished goods at the beginning of the current period. At the end of the year there were 2,075 units unsold. Income Statement for company for the year ended 30 November 2018 assuming the selling price is $ 145 per unit