C & C Sports Continuing Problem 4-31 (Part Level Submission) C&C Sports has determined the following unit costs for each of its products: Pants Jerseys Jackets $6.85$44.72 14.40 18.00 $9.87$11.17 $77.12 $12.00 $14.80 $125.00 Direct materials Direct labor Manufacturing overhead Total unit cost Sales price per unit $4.47 2.40 3.00 1.92 2.40 On May 31, C&C Sports' Work in Process Inventory consisted of the following items; Accumulated Cost Job PA-1247-Pants JE-1397-Jerseys JA 426-Jackets Units 100 200 50 $717 1802 3046 $5565 During June, a total of $191591 in direct materials and $74208 in direct labor costs were incurred. Units finished and sold during June were as follows: Units Sold 14000 Product Units Finished Pants erseys Jackets 13500 3200 2500 3100 2500