GrandSlam, Inc., incurred the following costs during March: Selling expenses $ 155,800 Direct labor 298,000 Interest expense 40,500 Manufacturing overhead, actual 189,200 Raw materials used 468,000 Administrative expenses 117,700 During the month, 19,900 units of product were manufactured and 11,000 units of product were sold. On March 1, GrandSlam, Inc., carried no inventories. On March 31, there were no inventories for raw materials or work in process.

Required: a. Calculate the cost of goods manufactured during March and the average cost per unit of product manufactured. (Round "Average cost per unit" to 2 decimal places.)