Statement	value
Sales (10,000 units)	1,500,000
work in process inventory 1/1/2020	90,000
Finished goods 1/1/2020	125,000
Selling expenses	250,000
Administrative expenses	300,000
Factory machinery rental	50,000
Water, electricity and factory gas	75,000
Factory missions	21,000
Account Payables	15,000
Depreciation of administration buildings	10,000
Inventory of in-progress production 12/31/2020	60,000
Full production stock 31/12/2020	175,000
Raw material purchases during the year	410,000
Direct industrial fees	60,000
Factory insurance	6,000
Indirect industrial wages	10,000
consumption of factory premises	90,000
Factory real estate taxes	8,000
Account receivables	20,000
Consumption of machinery for the marketing department	5,000

Required: 1. Preparing the income statement for Al-Israa Industrial Facility for the year ending on 12/31/2020 2. Calculate the Prime cost 3. Calculating manufacturing costs 4. Calculating the conversion cost 5. Calculating the cost of production per unit sold