Mary's Mugs produces and sells various types of ceramic mugs. The business began operations on January 1, Year 1, and its costs incurred during the year include these:

Variable costs (based on mugs produced):
Direct materials cost	$	6,000
Direct manufacturing labor costs		27,000
Indirect manufacturing costs		5,400
Administration and marketing		3,375
Fixed costs:
Administration and marketing costs		18,000
Indirect manufacturing costs		6,000

On December 31, Year 1, direct materials inventory consisted of 3,750 pounds of material. Production in that year was 20,000 mugs. All prices and unit variable costs remained constant during the year. Revenues for year 1 were $73,312. Finished goods inventory was $6,105 on December 31, Year 1. Each finished mug requires 0.4 pounds of material (do not round your intermediate calculations).

Required:
(a)	Compute the direct materials inventory cost, December 31, Year 1.(Round your answer to 2 decimal places.)

(b)	Compute the finished goods ending inventory in units on December 31, Year 1.

(c)	Compute the selling price per unit.(Round your answer to 2 decimal places.)

(d)	Compute the operating profit for year 1.