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PQR Enterprises incurred total manufacturing costs of $1,800,000 during the third quarter, producing 250,000 units. It sold 245,000 units during the same period. The company

PQR Enterprises incurred total manufacturing costs of $1,800,000 during the third quarter, producing 250,000 units. It sold 245,000 units during the same period. The company also incurred total non-manufacturing costs of $800,000 during the same period. Calculate the cost per unit, the cost of goods sold, and the ending inventory cost for the third quarter.

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