GrandSlam Incorporated incurred the following costs during March:

Selling expenses $ $157,200,$ Direct labor $297,000,$ Interest expense $40,200,$ Manufacturing overhead, actual $138,760,$ Raw materials used $479,000,$ Administrative expenses $117,600,$ During the month, $19,800$ units of product were manufactured and $10,100$ units of product were sold. On March $1,$ GrandSlam 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.

b$.$ Calculate the cost of goods sold during March.

c$.$ Calculate the difference between cost of goods manufactured and cost of goods sold. How will this amount be reported in the financial statements?

d$.$ Create a traditional $($absorption$)$ income statement for GrandSlam for the month of March. Assume that sales for the month was $$1,031,000$ and the company's effective income tax rate was $35\%.$