The accounting records of NuTronics, Incorporated, include the following information for the year ended December 31: Inventory of materials Inventory of work in process Inventory of finished goods Direct materials used Direct labor Selling expenses General and administrative expenses Overhead assigned to production was $192,000. Required: December 31 $ 24,000 8,000 90,000 January 1 $ 20,000 12,000 80,000 210,000 136,000 170,000 140,000 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?