in Toys have provided the following information on the month's production. Tangam Toys have no Work in Process (WIP): Product (units) Direct Materials Direct Labour Overhead Sales Commission per Unit Sold Sales Proce per Unit Fixed Selling and Administrative Expense Opening Finished Goods Inventory (500 units) Closing Finished Goods Inventory (100 units) Calculate Tangam Toys per unit manufacturing Cost of Goods Sold for the month 4,000 $10,000 $10,000 $8,000 $4 $32 $14,000 $4,000 $2,000