Pederson Company reported the following Manufacturing costs Units manufactured Units sold $150,000 5000 4700 units sold for $80 per unit 100 units Beginning inventory What is the average manufacturing cost per unit? $31.91 $30.00 O $30.61 O $29.41 Leslie Manufacturing reported the following Revenue $460,000 Beginning inventory of direct materials, January 1, 2015 20,000 Purchases of direct materials 155,000 Ending inventory of direct materials, December 31, 2015 Direct manufacturing labor 19,000 28,000 Indirect manufacturing costs Beginning inventory of finished goods, January 1, 2015 47,000 43,000 Cost of goods manutactured Ending inventory of finished goods December 31, 2015 Operating costs 231,000 48,000 160,000 What is Leslie's cost of goods sold? O$384,000 $238,000 $234,000 $388,000