The Bayou Company makes crab pots. During the current month, direct materials costing $126,000 were put into production. Direct labor of $78,000 was incurred and overhead equaled $84,000. Selling and administrative expenses totaled $66,000 for the month and the company manufactured 3,000 crab pots. Assume there was no beginning inventory and that 2,800 crab pots were sold.

Required:

A. Compute the per-unit product cost $

B. Compute the per-unit prime cost $

C. Compute the per-unit conversion cost $

D. What is cost of goods sold for the month? $

E. What is the cost of ending finished goods for the month? $