HASF Corporation began operations at the beginning of the current year. one of the year company product a compressor sells for 370 per units information related to the current year activities follows
Variable cost per unit
Direct material	40
Direct labor	74
Manufacturing overhead	96
Annual fixed cost
Manufacturing cost	1,200,000
Selling and administrative	1,720,000
Sales and production
Sales in units	20,000
Production	24,000
Required -( 01 marks each )
Cost of the December 31 finished goods inventory	1,040,000
Value of sales	7,400,000
Value of cost of sales	5,200,000
Gross profit	2,200,000
Net income labor cost per unit if company produce 22,500 unit ( cost behavior patterns not change ) cost of fixed manufacturing overhead if company produce 22,500 unit ( cost behavior patterns not change ) cost of the fixed selling and administrative exp if company produce 22,500 unit ( cost behavior patterns not change ) per unit cost of production if the company produce 22,500 units Per unit gross profit if selling price will not change	480,000