Required information The following information applies to the questions displayed below] Mason Corporation began operations at the beginning of the current year. One of the company's products, a refrigeration Part 1 of 3 element, sells for $185 per unit. Information related to the current year's activities follows. Variable costs per unit: $ 28 Direct material Direct labor Manuf points Annual fixed costs: Manufacturing Selling and administrative $600,800 868,800 eBook Production and sales activity: (units) 24,800 28,009 Sales (units) Mason carries its finished goods inventory at the average unit cost of production and is subject to a 30 percent income tax rate. There was no work in process at year-end. Required: References 1. Determine the cost of the December 31 finished goods inventory