As production manager, Mr. B is asked to track the manufacturing cost per unit on the factory floor. Total manufacturing costs were $ 91000 before considering factory maintenance salaries of $ 12000 and $ 48000 of factory depreciation. How much is the calculation of manufacturing cost per unit if 500 units had been produced in the current quarter? $ 278 $ 302 O $ 182 O $ 206 For 2022, Sunland Company has cost of goods manufactured of $ 499000, beginning finished goods inventory of $ 26000, and ending finished goods inventory of $ 20900. How much is cost of goods sold? $ 493900 $ 545900 $ 452100 $ 504100