Cox Corporation produces a product with the following costs as of July 1, 20XX: Material $ 1 per unit Labour 3 per unit Overhead 2 per unit Assuming Cox sold 15,200 units during the last six months of the year at $19 each, beginning inventory at these costs on July 1 was 3,550 units. From July 1 to December 31, 20XY, Cox produced 13,100 units. These units had a material cost of $5 per unit. The costs for labour and overhead were the same. (Round your intermediate values to 2 decimal places and final answer to the nearest whole dollars.) a. Assumed Cox Corporation used average cost inventory accounting