Sales Purchases Direct Materials Closing Direct Materials Inventory Opening Finished Goods Inventory (900 units) Closing Finished Goods Inventory (200 units) $500,000 $1 $26 $7,000 $4,000 Calculate the Yackandandah Yarn Co per unit manufacturing Cost of Goods Sold (round to two decimal places). The Yackandandah Yarn Co has provided the following information on their production: Production (units) Direct Materials used in Production Direct labour Overhead Sales Purchases Direct Materials Closing Direct Materials Inventory 5,000 $16,000 $10,000 $4,000 $500,000 $1 $26