During September 2025, Procter & Gamble incurred the following costs in producing consumer goods:

1. Direct materials: $560,000
2. Direct labor: $360,000
3. Manufacturing overheads: $320,000
4. Selling and distribution expenses: $210,000
5. Administrative expenses: $170,000
6. Units produced and sold: 40,000 units
7. Sales revenue: $2,000,000

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.