Eiffel Manufacturing Company makes small replicas of major landmarks that it sells to shops. The company was started on January 1, 2018, when it acquired $60,000 cash from the issue of common stock. During 2018, the company purchased and used raw materials that cost $16,000 cash. It paid wages of $22,000 cash to the workers who made the replicas. Finally, manufacturing overhead costs, including rental fees paid for facilities and equipment, amounted to $12,000 cash. The company started and completed the production of 1,000 replicas during 2018. Required a. Determine the amount of expense Eiffel incurred in 2018, assuming none of the replicas was sold in 2018. b. Record the accounting events associated with making the 1,000 replicas in financial statements model like the one shown below. The event pertaining to the issue of common stock is recorded in the model as an example. c. Determine the cost per unit of the 1,000 replicas. Determine the sales price per unit the products are sold for cost plus 40% of cost. d. Record the sale of 800 replicas. e. Record the payment of a $4,000 sales commission to the salesperson who sold the replicas.