Santiago Manufacturing Company began operatings on January 1. During the year, it started and completed 2.000 units of product. The company incurred the following costs. 1. Raw materials purchased and used $4,700. 2. Wages of production workers $5,100. 3. Salaries of administrative and sales personal $2,000. 4. Depreciation on manufacturing equipment $3,800. 5. Depreciation on administrative equipment $1,800