BS&T Partners has developed a new hubcap with the model name Spinnin Wheel. Production and sales started August 3. As of August 2, there were no direct materials in inventory. Data for the month of August include the following: Required: Complete the following table. (Omit the "$" sign in your response.) Direct labor cost per unita $ 6.25 Direct labor hours worked, August hours Direct labor wage rate per direct-labor hour $ 20.00 Direct materials cost per unita $ 5.00 Direct materials cost per pound of direct material $ 10.00 Direct materials inventory (cost), August 31 $ 3,500 Direct materials inventory (units), August 31 pounds Finished goods inventory (cost), August 31 $ 10,800 Finished goods inventory (units), August 31 units Manufacturing overhead cost per unita $ 15.75 Operating profit, August $ 55,200 Production (units), August units Revenues, August $ 414,000 Sales (units), August units Selling price per unit $ Selling, general, and administrative costs per unitb $ 12.00 a Unit cost based on units produced in August. b Unit cost based on units sold in August