Sprint Shoes Incorporated had a beginning inventory of 9,800 units on January 1, 20X1. The costs associated with the inventory were: Material $ 11.00 per unit Labor 6.00 per unit Overhead 4.10 per unit During 20X1, the firm produced 44,100 units with the following costs: Material $ 16.50 per unit Labor 8.80 per unit Overhead 9.30 per unit Sales for the year were 47,570 units at $41.60 each. Sprint Shoes uses LIFO accounting