Part 1 The following information pertains to the production and sales of 120,000 units of a pro Sales price per unit $ 45 Direct materials cost $ 2,400,000 Direct labor cost $ 720,000 Factory overhead Allocated at 140% of direct labor cost Sales commission 6% of price Administrative costs $ 480,000 Selling costs $ 960,000 Required: 1. Calculate the manufacturing cost per unit? Over head D.M.D.L- Factory over 720.000 148% 7200 2400,00 1,008,000 2,400,000 -720,00 - a 672,000 2. Calculate the profit or loss per unit