Santiago Manufacturing Company began operations on January 1. During the year, it started and completed 1,680 units of product. The company incurred the following costs. 1. Raw materials purchased and used$3,210. 2. Wages of production workers$3,550. 3. Salaries of administrative and sales personnel$1,895. 4. Depreciation on manufacturing equipment$4,664. 5. Depreciation on administrative equipment$1,780. Santiago sold 1,020 units of product.