Aqua-Marine manufactures fiberglass fishing boats. The manufacturing costs incurred during its first year of operations are as follows. Direct materials purchased Direct materials used Direct labor Manufacturing overhead Cost of finished goods manufactured (112 boats) 225,000 216,000 200,000 350,000 728,000 During the year, 112 completed boats were manufactured, of which 100 were sold. (Assume that the amount of the ending inventory of finished goods and the cost of goods sold are determined using the average per-unit cost of manufacturing a completed boat.) Required a-1. Compute the average per-unit cost of manufacturing a completed boat during the current year a-2. Compute the year-end balances of the inventories of materials, work in process, and finished goods. a-3. Compute the cost of goods sold during the year. b. For the current year, the costs of direct materials purchased, direct labor assigned to production, and actual manufacturing overhead total $775,000. Is this the amount of manufacturing costs deducted from revenue in the current year