The accounting records of NuTronics, Inc., include the following information for the year ended December 31, 2011.

	Dec. 31				Jan. 1
Inventory of materials		$	24,000			$	20,000
Inventory of work in process			8,000				12,000
Inventory of finished goods			90,000				80,000
Direct materials used			195,000
Direct labor			124,000
Selling expenses			170,000
General and administrative expenses			140,000

Overhead is assigned to production at $192,000.

a.	Prepare a schedule of the cost of finished goods manufactured. (Not all of the data given above are used in this schedule.)(Input all amount as positive values. Omit the "$" sign in your response.)

NuTronics, Inc.
Schedule of the Cost of Finished Goods Manufactured
For the Year Ended December 31, 2011
(Click to select) Work in process, December 31, 2011 Direct materials used Work in process, January 1, 2011 Direct labor Manufacturing overhead		$
Manufacturing costs assigned to production:
(Click to select) Manufacturing overhead General and administrative expenses Selling expense Direct labor Direct materials used	$
(Click to select) Direct labor General and administrative expenses Selling expense Manufacturing overhead Direct materials used
(Click to select) Direct materials used General and administrative expenses Manufacturing overhead Selling expense Direct labor
Total manufacturing costs
Total cost of all goods in process during the year		$
(Click to select) Less: Cost of goods sold Selling expenses Less: Work in process inventory, December 31, 2011 Add: Work in process inventory, December 31, 2011 Add: Cost of goods sold
Cost of finished goods manufactured		$

b.	Assume that the company manufactures a single product and that 20,000 units were completed during the year. What is the average per-unit cost of manufacturing this product?(Round your answer to 2 decimal places. Omit the "$" sign in your response.)

Average cost per-unit

$