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

	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			210,000
Direct labor			139,000
Selling expenses			170,000
General and administrative expenses			140,000

Overhead assigned to production was $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.)

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?