Sara, a management student from the college of business and tourism, works for a multinational company in Madinah. Her supervisor wanted to find the product unit cost of a product (Suppose the company produces only one identical product).

Her supervisor who doesn't have any knowledge of accounting described Sara the cost incurred for June 2022 from the financial statement and cost data available from the accounts clerk. "we purchased raw material for SR 196,400, we had to pay 14,400 for factory insurance, advertising expenses 25,000; salary of sales staff SR 13,400; factory utilities bills came up to SR37,100; machinery depreciation was 26,000; our factory supervisors were paid SR24,460; accounts receivable was SR137,000 while cash balance is SR32,000. The direct laborers were paid SR149,250; Office utilities expenses SR8,600, sales collections SR554,000. The machines manager's salary was SR29,000 and factory repairs SR1,400. In June 2022 we manufacture 10,000 units.

The inventory detail showed; Beginning balance     closing balance Raw material            SR18,300            SR1 9,560 Finished goods            SR 66,000            SR 55,600 WIP                SR 23,200            SR 68,100            

 Required:

1. Total period cost 
2. Total cost of goods manufactured 
3. Find the cost of goods manufactured a cost per unit