During May 2025, PepsiCo Inc. incurred the following costs in producing beverages:

1. Direct materials: $500,000
2. Direct labor: $260,000
3. Manufacturing overheads: $220,000
4. Selling and distribution expenses: $140,000
5. Administrative expenses: $120,000
6. Units produced and sold: 30,000 units
7. Sales revenue: $1,500,000

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.