During January 2026, Oracle Corporation incurred the following costs in producing software:

1. Direct materials: $680,000
2. Direct labor: $480,000
3. Manufacturing overheads: $440,000
4. Selling and distribution expenses: $270,000
5. Administrative expenses: $230,000
6. Units produced and sold: 52,000 units
7. Sales revenue: $2,600,000

Requirements:

1. Calculate the total production cost.
2. Compute the cost per unit.
3. Determine the gross profit per unit.

Calculate the total gross profit and net profit.