1. The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts.

Direct Materials Inventory
Beg. Bal.	10,000	?	Transferred Out
Purchases	?
End. Bal.	8,400

Cost of Goods Sold
	77,000

Work-in-Process Inventory
Beg. Bal.	9,500	?	Transferred Out
Materials	22,000
Labor	15,500
Overhead	10,000
End. Bal.	?

Finished Goods Inventory
Beg. Bal.	?	?	Transferred Out
Transferred in	41,500
End. Bal.	6,200

What is the amount of the materials purchased?

2.

Grover Company has the following data for the production and sale of 2,100 units.

Sales price per unit	$	900	per unit
Fixed costs:
Marketing and administrative	$	357,000	per period
Manufacturing overhead	$	283,500	per period
Variable costs:
Marketing and administrative	$	55	per unit
Manufacturing overhead	$	80	per unit
Direct labor	$	105	per unit
Direct materials	$	280	per unit

What is the full cost per unit of making and selling the product?