Q.4. The cost department of the Arslan & Co prepared the following data and costs for the year 2020 Inventories January 1" December 31" Finished goods 48,600 ? Work in process 81,500 42,350 Material 34,200 49,300 Depreciation on factory Equipment 21,350 Interest Earned 6,300 Materials purchases 364,000 Direct labour 162,500 Fright in 8,600 Misc. F.O.H 47,900 Purchase Discount 5,200 Indirect Labour 83,400 Finished goods inventory: January 1" 300 units: December 31" 420 units (All from current year's production) Sold during 2019 3880 units at 220 per unit Required: (10) The unit cost of the finished goods inventory, December 31" 2. The total cost of the finished goods inventory, December 31" 3. The cost of Goods Sold 4. The gross profit total and the gross profit per unit