Athletics, Inc. completed Job No. C04 during 2015. The job cost sheet listed the following: Direct materials $110,000

Direct labor $60,000

Manufacturing overhead applied $40,000

Units produced 3,000 units

Re-cap:

Units sold 1 ,800 units

Finished goods on hand 1,200 units

Units produced 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?