Comet Company manufactures a single product in a single production department. Raw materials are fully used at the start of the manufacturing process, whereas direct labor and factory overhead costs are incurred evenly throughout the process. There was no work in process or finished goods inventories at the end of November. Production, cost and revenue data for December are as follows: Physical Quantities Monetary Amounts Units Started 3.000 Direct Materials Cost S 900.000 Units Completed 2.000 Direct Labor Cost 500.000 Units Sold 1.500 Factory Overhead Costs 1.000.000 Ending Work In Process 1.000 (50% complete) Sales 2.000.000 Required: Determine for December: (a) unit production cost, (b) total cost of units completed, (c) total cost of ending work in process, and (d) gross profit on sales (gross margin)