Western Forest Company (WFC) is a provincial wood product manufacturer. WFC had the following account balances for its third quarter ending September 30, 2022, unless otherwise noted: Raw materials purchased in the quarter 240,000 Direct manufacturing labour 185,000 General office expenses 65,000 Indirect manufacturing labour 90,000 Indirect materials used 29,000 Selling and marketing expenses 11,000 Depreciation of plant equipment 124,000 Depreciation of office equipment 56,000 Miscellaneous plant overhead 32,000 Utilities 50,000 Property taxes? 15,000 Company vehicle cost for executives 7,000 185% of the utilities cost is due to manufacturing operations and 15% is due to head office usage. Property taxes are allocated based on square footage. Manufacturing operations account for 75% of the square footage and head office accounts for 25%. The company also provided regarding the balances in the inventory accounts at the beginning and end of the period as follows: July 1, 2022 September 30, 2022 Raw materials $15,000 $20,500 Work in process $32,500 $27,000 Finished goods $? Raw materials inventory includes both direct and indirect materials. The company completed 50,000 units in the quarter. Required: 1. Prepare a cost of goods manufactured schedule for the quarter, in good form. (8 marks) 2. Calculate the unit cost of a good manufactured in the quarter. (3 marks) 3. On September 30, there were 5,000 units remaining in finished goods inventory. Prepare a cost of goods sold schedule for the quarter, in good form. Assume the company uses FIFO