Unilever PLC:

• October 2026 Costs:
  • Direct materials: $960,000
  • Direct labor: $760,000
  • Factory overheads: $720,000
  • Selling expenses: $410,000
  • Administrative expenses: $370,000
  • Units produced and sold: 80,000 units
  • Sales revenue: $4,000,000

Requirements:

1. Calculate the total manufacturing cost.
2. Compute the cost per unit.
3. Prepare an income statement.
4. Determine the net profit.