Coca-Cola Co. 

Cost Elements	Amount ($)
Direct Materials	880,000
Direct Labor	680,000
Factory Overheads	640,000
Selling and Distribution Expenses	370,000
Administrative Expenses	330,000
Units Produced and Sold	72,000 units
Sales Revenue	3,600,000

Requirements:

1. Compute the total manufacturing cost.
2. Determine the cost per unit.
3. Calculate the gross margin per unit.
4. Find the total gross profit and net profit.