E-11 The following data are extracted from the books of WTP Company Amount (Taka) Description Direct materials Used Direct labor Factory Overhead Total manufacturing Costs Beginning Work in process Inventory Ending Work in process Inventory Sales 76000 60000 50000 (a) 10000 (b) 245000 Sales discounts 25000 Cost of goods manufactured Beginning Finished goods Inventory Goods Available for Sale 160000 (c) 180000 Cost of Goods Sold (d) Ending Finished Goods Inventory 34000 Gross Profit (e) Operating Expense Net income 25000 Required: (f) i) Find the missing figures as named a, b, c, d, e and f ii) Prepare a Cost of Goods Sold Statement. iii) Suppose the company has produced 15,000 units in 2014, find a. Unit cost of direet materials b. per unit factory maintenance. iv) If the company produce 20,000 units in 2015 a. What will be the unit cost of direct materials and total direct material cost? b. What will be the unit cost of factory overhead and total factory overhead