Google LLC :

Cost Elements	Amount ($)
Direct Materials	760,000
Direct Labor	560,000
Factory Overheads	520,000
Selling and Distribution Expenses	310,000
Administrative Expenses	270,000
Units Produced and Sold	60,000 units
Sales Revenue	3,000,000

Requirements:

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