h4 2.17 The Montreal Manufacturing Company incurred the following costs for the month of June: Materials used: Direct materials $6,600 Indirect materials 1,200 Payroll costs incurred: Direct labor 6,000 Indirect labor 1,700 Salaries: Production 2,400 Administration 5,100 Sales 3,200 Other costs: Building rent (production uses one-half of the building space) 1,400 Rent for molding machine (*per month, plus $0.50 per unit produced) Royalty paid for the use of production patents (calculation based on units produced, $0.80 per unit) Indirect miscellaneous costs: Production 2,700 Sales and administration 1,800 The beginning work-in-process inventory was $6,000; the ending work-in-process inventory was $5,000. Assume that 1,000 units were produced during the month. 1. Prepare a statement of cost of goods manufactured for the month. 2. Compute the cost to manufacture one unit of product. 400