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Passera Inc. manufactures a single product in a continuous processing environment. All materials are added at the beginning of the process, and conversion costs are applied evenly throughout the process. To assign costs to inventories, the company uses weighted-average process costing. The following information was available for 2016: Sales (selling price per unit, $40) $4,080,000 Actual manufacturing overhead 660,000 Selling and administrative expenses 328,000 Unit costs of production Direct materials (1 kilogram) 6.00 Direct labour (1/2 hour) 8.00 Overhead 9.00 $23.00 Total 140,000 units Units transferred to finished goods Materials purchased 125,000 kilograms Materials used in process 136,000 kilograms An inventory count at year end (December 31, 2016) revealed that the inventories had the following balances: Raw materials 8,000 kilograms Work in process (45% complete 22,000 units 45,000 units Finished goods The January 1, 2016, work in process units are 70% complete. The unit cost of production was the same in 2016 as it was in 2015