The Shim Refrigerator Co. shows the following records for the period ended December 31, 19A: Materials purchased $ 550,000 Inventories, Jan. 1, 19A: Materials $ 20,000 Work-in-process $ 200,000 Finished goods 1,000 units Direct labor $1,050,000 Factory overhead (40% variable) $ 750,000 Selling expenses (all fixed) $ 500,750 General and administrative (all fixed) $ 385,230 Sales (7,500 units at $535) Inventories, Dec. 31, 19A: Materials $ 50,000 Work-in-process $ 100,000 Finished goods 1,000 units Assume that finished goods inventories are valued at the current unit manufacturing cost. 1. Prepare a schedule of cost of goods manufactured. 2. Find the number of units manufactured and unit manufacturing cost. 3. Prepare an income statement for the period. 4. Find the total variable and fixed costs.