Hewlett-Packard produced and sold computers in November 2026, incurring the following costs:

1. Direct materials: $980,000
2. Direct labor: $780,000
3. Manufacturing overheads: $740,000
4. Selling expenses: $420,000
5. Administrative expenses: $380,000
6. Units produced and sold: 82,000 units
7. Sales revenue: $4,100,000

Requirements:

1. Calculate the total cost of production.
2. Compute the cost per unit.
3. Determine the gross profit per unit.
4. Calculate the total gross profit and net profit.