Dirk Manufacturing Company began operations on January 1. During the year, Dirk started and completed 2,040 units of product. The company incurred the following costs: 1. Raw materials purchased and used$3,450 2. Wages of production workers$4,377. 3. Salaries of administrative and sales personnel$9,622. 4. Depreciation on manufacturing equipment-$1,932. 5. Depreciation on administrative equipment-$2,690. Dirk sold 1,050 units of product. What is the product cost per unit for the year? $ Round your answer to 2 decimal places Question 8 O out of 1.5 points A review of the accounting records of Noma Manufacturing indicated that the company incurred the following payroll costs during the month of March. Assume the company's financial statements are prepared in accordance with GAAP. 1. Salary of the vice president of marketing$54,749 2. Salaries of middle managers in manufacturing plant$71,793 3. Wages of production workers$210,520. 4. Salaries of engineers responsible for maintaining production equipment-$53,938 5. Commissions paid to sales staff-$80,483 Assuming that Noma made 6,843 units of product and sold 5,291 of them during the month of March, what amount of payroll cost that would be included in cost of goods sold? Do not round until you get to your final answer. Answer to the nearest whole dollar