C&C Sports has determined the following unit costs for each of its products: Direct materials Direct labor Manufacturing overhead Total unit cost Sales price per unit Pants Jerseys Jackets $4.47$6.85 $44.72 1.92 2.40 $9.87 $11.17 $77.12 $12.00 $14.80 $125.00 2.40 3.00 14.40 18.00 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 Product Units Finished Pants Jerseys Jackets 13500 3200 2500 14000 3100 2500