Purchases of raw materials$373,500Raw materials inventory, beginning43,600Raw materials inventory, ending72,500Depreciation, factory190,500Insurance, factory20,900Direct labour246,300Maintenance, factory123,600Administrative expenses287,200Sales2,016,000Utilities, factory112,500Supplies, factory4,090Selling expenses328,100Indirect labour266,300Work in process inventory, beginning28,450Work in process inventory, ending121,800Finished goods inventory, beginning41,350Finished goods inventory, ending165,400

.Assuming the company produced 26,000 fully and partially finished units during the year, determine the cost components of the finished goods inventory, which is composed of 5,200 finished units.