Dell Technologies produced and sold laptops in November 2025, incurring the following costs:

1. Direct materials: $620,000
2. Direct labor: $420,000
3. Manufacturing overheads: $380,000
4. Selling expenses: $240,000
5. Administrative expenses: $200,000
6. Units produced and sold: 46,000 units
7. Sales revenue: $2,300,000

Requirements:

1. Calculate the total cost of production.
2. Compute the cost per unit.
3. Determine the gross profit per unit.
4. Calculate the total gross profit and net profit.