Munoz Manufacturing Company began operations on January $1.$ During the year, it

started and completed $1,650$ units of product. The financial statements are prepared

in accordance with GAAP. The company incurred the following costs:

Raw materials purchased and used$-$ $$3,060.$

Wages of production workers $-$$$3,520.$

Salaries of administrative and sales personnel$-$ $$1,900.$

Depreciation on manufacturing equipment $-$$$5,630.$

Depreciation on administrative equipment $-$$$1,815.$

Munoz sold $1,170$ units of product.

Required

a$.$ Determine the total product cost for the year.

b$.$ Determine the total cost of the ending inventory.

Note: Do not round intermediate calculations.

c$.$ Determine the total of cost of goods sold.

Note: Do not round intermediate calculations.