34 COST ACCOUNTWN - CONGEPTS ANO OXECTIVES Requlred: (1) The unit cost of the finished goods inventory, Decomber 31. (2) The lotal cost of the finished goods inventory, December 31 (3) The cost of goods sole \$ 581,50x (4) The gross profit total and the gross profit per unit. head on the basis of 30% of direct, labor 87000 Alpiced 9. Untt cost; Inventory vafuation; cost of goods sold. The cost department of the White Corporation prepared the following data and costs for the year 19