Sony Corporation:

Cost Elements	Amount ($)
Direct Materials	1,000,000
Direct Labor	800,000
Factory Overheads	760,000
Selling and Distribution Expenses	430,000
Administrative Expenses	390,000
Units Produced and Sold	84,000 units
Sales Revenue	4,200,000

Requirements:

1. Compute the total manufacturing cost.
2. Determine the cost per unit.
3. Calculate the gross margin per unit.
4. Find the total gross profit and net profit.