During September 2026, LG Electronics incurred the following costs in producing electronic goods:

1. Direct materials: $920,000
2. Direct labor: $720,000
3. Manufacturing overheads: $680,000
4. Selling and distribution expenses: $390,000
5. Administrative expenses: $350,000
6. Units produced and sold: 76,000 units
7. Sales revenue: $3,800,000

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.