Q.4. The cost department of the Engross Chemical prepared the following data and costs for the year 2020 $ Inventories Finished goods January 1st December 31st 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 1st 300 units; December 31st 420 units (All from current year's production) Sold during 2019 3880 units at 220 per unit Required: (10) 1. The unit cost of the finished goods inventory, December 31 2. The total cost of the finished goods inventory, December 31s! 3. The cost of Goods Sold 4. The gross profit total and the gross profit per unit