I need assistance with the remaining solutions. See attached. Document Preview:Problem 2-21 Schedule of Cost of Goods Manufactured; Income Statement; Cost Behavior [LO2, LO3, LO4, LO5, LO6] [The following information applies to the questions displayed below.] Selected account balances for the year ended December 31 are provided below for Superior Company:Selling and administrative salaries $ 85,000Purchases of raw materials $ 260,000Direct labor ?Advertising expense $ 216,000Manufacturing overhead $ 339,000Sales commissions $ 35,000Inventory balances at the beginning and end of the year were as follows:Beginning of Year End of Year Raw materials $ 50,000 $ 39,000Work in process $ ? $ 32,000Finished goods $ 30,000 $ ?The total manufacturing costs for the year were $674,000; the goods available for sale totaled $719,000; and the cost of goods sold totaled $636,000. Requirement 1: (a) Prepare a schedule of cost of goods manufactured. (Input all amounts as positive values. Omit the $ sign in your response.) Superior Company Schedule of Cost of Goods Manufactured For the Year Ended December 31 Direct materials:$ :: Raw materials used in production$Total manufacturing costs :: Cost of goods manufactured$(b) Prepare the cost of goods sold section of the companys income statement for the year.(Input all amounts as positive values. Omit the $ sign in your response.) $:Goods available for sale:Cost of goods sold $Requirement 2: Assume that the dollar amounts given above are for the equivalent of 30,000 units produced during the year. Compute the average cost per unit for direct materials used and the average cost per unit for manufacturing overhead. (Round your answers to 2 decimal places. Omit the $ sign in your response.)Direct materials $ per unitManufacturing overhead $ per Attachments: Problems-5-7..docm