Clarkson Corp., a lamp manufacturer, provided the following information for the year ended December 31, 2016:

Inventories: Beginning Ending

Raw materials. $58,000 $22,000

Work in progress. 100,000 63,000

Finished goods. 47,000 51,000

Other information:

Depreciation, plant building and equipment. $13,000

Raw materials purchase. 157,000

Insurance on plant. 21,000

Sales salaries. 46,000

Repairs and maintenance---plant. 4,000

Indirect labor. 30,000

Direct labor. 129,000

Administrative expenses. 56,000

Requirements

1. Use the information to prepare a schedule of cost of goods manufactured.

2. What is the unit product cost if Clarkson manufactured 2,135 lamps for the year?