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 219,000 Direct labor 107,000 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 $ Manufacturing costs assigned to production: $ Total manufacturing costs Total cost of all goods in process during the year $ 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 $