16 The following data relates to the Mass Company's first operating period. Calculate the total cost of goods sold for each product. Cost/unit Units Overhead rate (Percent of Direct Labor cost) Product Direct Materials Direct Labor Produced Ending Inventory A $10 $12 215 115 60% B 8 15 330 180 40% C 14 10 250 200 80%

For Product A,

Overhead cost is $_____, Total products per unit is $_____, and total COGS is $______