Staley Toy Co. makes toy flutes. Two manufacturing overhead application bases are used; some overhead is applied on the basis of machine hours at a rate of $9.50 per machine hour, and the balance of the overhead is applied at the rate of 220% of direct labor cost. Required: a. Calculate the cost per unit of October production of 4,220 toy flutes that required. (Do not round intermediate calculations. Round your answer to 2 decimal places.) 1. Raw materials costing $494. 2. 20 direct labor hours costing $350. 3. 30 machine hours. Cost per toy flute produced per unit b. At the end of October, 3,880 of these toy flutes had been sold. Calculate the ending inventory value of the toy flutes still in inventory at October, 31. Ending inventory value