COST FLOW IN JOB ORDER COSTING

VistaPrint is a company that designs and creates custom marketing products. Assume the company started New Job last month, but completed no units. In the current month of March, the company identified the following cost information.

New Job

Work$-$in$-$process, March $1$ $$18,500$

Finished goods, March $18,000$

Costs assigned in March:

Direct materials $12,000$

Direct labor $5,000$

Manufacturing overhead $($applied and actual$)7,500$

REQUIRED

a$.$ If ending work$-$in$-$process inventory on March $31$ is $$0,$ what was cost of goods manufactured for the month of March?

b$.$ If ending finished goods inventory on March $31$ is $$1,200,$ what was cost of goods sold?

c$.$ If the manufacturing process is complete for New Job and a total of $1,000$ units were produced, what is the total manufacturing cost per unit?