Scott, Inc. manufactures a single product. During March, 6,700 units of product were manufactured, and 6,350 units of the product were sold. There were no beginning inventories. During March, the following costs were incurred:

Raw Materials $ 76,900

Direct Labor 132,600

Manufacturing Overhead 64,800

a. Calculate the total cost of goods manufactured during March, and the average cost of a single unit of the product.

b. Calculate the cost of goods sold during March.

c. Calculate the ending finished goods inventory for March.