Marie Sharp's Fine Food Ltd provide the following information for the year ended 31 December 2022: Balances: Direct Materials Work-in-Process Inventory Finished Goods Inventory Other information: Depreciation on factory plant and equipment Plant utilities and insurance Direct materials purchases Sales salaries Indirect labor Direct labor Administrative expenses Beginning Ending $ 125,000 $75,000 325,000 964,000 65,000 86,400 $ 17,600 275,200 425,500 57,000 25,300 583,000 50,000 (a) Use the information to compute cost of goods manufactured and cost of goods sold. (18 Points) (b) Marie Sharp manufactured 52,300 bottles of pepper sauce in 2022. Compute the company's unit product cost for the year, rounded to the nearest cent. (2 Point)