Cool Scoops makes ice cream in two processes, Mixing and Packaging. During April, its first month of business, the packaging department transferred 50,000 units and $175,000 of production costs to finished goods. The company completed and sold 48,000 units at a price of $5 per unit in April.

a. What is the cost to produce one unit of ice cream during April?

b. What is the total gross profit on ice cream sales for April?