Gourmet Bones manufactures its own brand of pet chew bones. At the end of December 2018, the accounting records showed the following:

Other information:
Direct materials purchases .................................... $ 36,000
Plant janitorial services .............................................. 700
Sales salaries ....................................................... 6,000
Delivery costs ...................................................... 1,300
Net sales revenue ............................................... 107,000
Utilities for plant .................................................. 1,300
Rent on plant .................................................... 17,000
Customer service hotline costs ................................. 1,200
Direct labor ...................................................... 23,000
Requirements
1. Prepare a schedule of cost of goods manufactured for Gourmet Bones for the year ended December 31, 2018.
2. Prepare an income statement for Gourmet Bones for the year ended December 31, 2018.
3. How does the format of the income statement for Gourmet Bones differ from the income statement of a merchandiser?
4. Gourmet Bones manufactured 17,900 units of its product in 2018. Compute the company's unit product cost for the year, rounded to the nearest cent?

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Balances: Beginning Ending Direct Materials Work-in-Process Inventory $ 13,500 $7,500 3,500 Finished Goods Inventory 5,200