Selected account balances for the year ended December 31 are provided below for BFun Company: Sales revenue.. .$1,000,000 Selling and administrative salaries... $110,000 Purchases of raw materials..... $290,000 Direct labor ....... ...? Advertising expense. $80,000 Manufacturing overhead. .$270,000 Sales Commissions $50,000 Inventory balances at the beginning and end of the year were as follows: Raw materials Work in process Finished goods Beginning of the Year $40,000 ? $50,000 End of the Year $10,000 $35,000 ? The total manufacturing costs for the year were $683,000; the goods available for sale totaled $740,000; and the cost of goods sold totaled $660,000. 3. Assume that the dollar amounts given above are for the equivalent of 40,000 units produced and sold during the year. Calculate the following: a. Average material cost per unit b. Average labor cost per unit c. Average manufacturing overhead per unit d. Average total cost per unit