Rooney Manufacturing Company began operations on January 1. During the year, it started and completed 1,640 units of product. The financial statements are prepared in accordance with GAAP. The company incurred the following costs: 1. Raw materials purchased and used-$3,160. 2. Wages of production workers-$3,430. 3. Salaries of administrative and sales personnel-$1,970. 4. Depreciation on manufacturing equipment-$4,890. 5. Depreciation on administrative equipment-$1,795. Rooney sold 1,020 units of product. Required a. Determine the total product cost for the year. b. Determine the total cost of the ending inventory. (Do not round intermediate calculations.) c. Determine the total of cost of goods sold. (Do not round intermediate calculations.) a. Total product cost b. Total cost of ending inventory C. Total cost of goods sold