Trendwell Company produced 190,000 cases of aerated drinks during the past calendar year. Each case of 800-ml drinks sells for $42. Trendwell had 2,800 cases of aerated drinks in finished goods inventory at the beginning of the year. At the end of the year, there were 12,600 cases of aerated drinks in finished goods inventory. Trendwell's accounting records provide the following information:

Purchases of direct materials	$ 2,740,000
Direct materials inventory, January 1	$ 320,000
Direct materials inventory, December 31	$ 122,000
Direct labour	$ 1,430,000
Indirect labour	$ 254,000
Depreciation, factory building	$ 532,000
Depreciation, factory equipment	$ 387,000
Property taxes on factory	$ 72,000
Utilities, factory	$ 134,000
Insurance on factory	$ 196,000
Salary, sales supervisor	$ 92,000
Commissions, salespersons	$ 198,000
Advertising	$ 356,000
General administration	$ 413,000
Work in process inventory, January 1	$ 385,000
Work in process inventory, December 31	$ 648,000
Finished goods inventory, January 1	$ 209,600
Finished goods inventory, December 31	$ 419,000

Can you help in :

1. Prepare a schedule of cost of goods manufactured.
2. Compute the cost of producing one case of aerated drinks last year (round your answer to the nearest cent).
3. Prepare an income statement on an absorption costing basis.