The following is Whitman Ite's partial trial balance as of December 31, 2021: Advertising$30,000 Direct labour$192,000 Administrative expenses$125,520 Indirect labour (FGF) $70,000 Raw materials used$128,000

The following is Whitman Itée's partial trial balance as of December 31, 2021:

Advertising$30,000

Direct labour$192,000

Administrative expenses$125,520

Indirect labour (FGF) $70,000

Raw materials used$128,000

Finished goods inventory - January 1, 202 $14,000

Plant maintenance (FGF)$12,200

Tooling repairs (FGF) $8,800

Vendor Commissions$15,000

Property Taxes - Plant (FGF)$11,800

Plant Supplies (FGF)$14,800

Insurance - Plant (FGF)$12,400

You are also provided with the following information:

Manufacturing records indicate that 30,000 units were manufactured during the year.

1. Present the company's manufacturing cost statement for the year 2021 using the full cost method. 

2. Calculate the unit cost of manufacturing. 

3. Calculate the cost of finished goods inventory as of December 31, 2021 and the cost of goods sold during 2021 knowing that 2,000 units were not sold.

4. Present the company's income statement for the year 2021 assuming that sales are $800,000.