“Assume the following for Smart Touch Learning for the year ended December​ 31, 2018:Total units produced​= 3,000​; Sales Revenue​ = $850,000;Cost of goods manufactured​ = $525,000;Finished Goods Inventory​ = $140,000. Calculate the unit product cost for the period. ​(Round your answers to the nearest whole​ dollar.)”

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“Assume the following for Smart Touch Learning when it was a service company during the year ended December​ 31, 2016:Sales Revenue​ = $ 42,000; Total costs​ = $ 21,000​; Total liabilities​ = $12,500​;Total Assets​ = $70,000Number of services provided​ = 600Calculate the unit cost per service for the period. ​(Round your answers to the nearest whole​ dollar.)”

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“QRS Manufacturing Company has the following data for 2017 (amounts in​ millions):Raw Materials Inventory, January 1: $4Raw Materials Inventory, December 31: $12Work-in-Process Inventory, January 1: $9Work-in-Process Inventory, December 31: $19Finished Goods Inventory, January 1: $14Finished Goods Inventory, December 31: $11Raw Materials Purchased, including Freight In: $32Direct Labor: $46Manufacturing Overhead: $21Prepare the schedule of cost of goods manufactured and the cost of goods sold section of the income statement for the year ended December 31, 2017.Begin by preparing the schedule of cost of goods manufactured.”

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