During January 2027, Disney Inc. incurred the following costs in producing entertainment products:

1. Direct materials: $1,040,000
2. Direct labor: $840,000
3. Manufacturing overheads: $800,000
4. Selling and distribution expenses: $450,000
5. Administrative expenses: $410,000
6. Units produced and sold: 88,000 units
7. Sales revenue: $4,400,000

Requirements:

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