The following data has been collected from Decent Waters Company for the year ended December 31, 2019.

Required

1. Prepare a schedule for the cost of goods manufactured for the year 2019.
2. If the company produced 20,000 bottles of water in 2019, calculate the company’s unit product cost for the year.

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Opening inventories: Materials Work-in-process Finished goods Ending inventories: Materials Work-in-process Finished goods Other information: Direct material purchases Plant janitorial services Sales salaries expense Delivery expense Sales revenue Utilities for plant Rent of plant Customer service hotline expenses Direct labor £ 10,000 0 0 £ 9,500 3,500 5,700 £ 33,000 300 5,200 1,300 106,000 1,100 8,000 1,600 25,000