During its first year of operations, Nickelback Company paid $10,000 for direct material, $10,000 in wages for production workers, and $30,000 wages for administrative and sales personnel. Lease payments and utilities on the administrative building and production facilities amounted to $5,000 and $6,000, respectively. General, selling, and administrative expenses were $8,000. The company owns a delivery car and manufacturing equipment. The annual depreciation on the car is $ 1,000. The original cost of the equipment is $14,000 and has a salvage value of $2,000 after 3 years. The company produced 3,000 units and sold 1,000 units at a price of $15 a unit. 1) Indicate the average cost to produce one unit 2) Indicate the cost of goods sold