4) Athletics, Inc. completed Job No. C04 during 2018. The j b cost sheet listed the following Direct materials Direct labor Manufacturing overhead applied Units produced $120,000 $80,000 $40,000 3,000 units Re-cap Units sold Finished goods on hand Units produced 1,800 units 1.200 units 3,000 units a) What is the per-unit cost to manufacture one unit? b) How much is the cost of the 1,200 units of finished goods on hand from this job