The following data are from BBC Inc. accounting records at December 31, 2018.

Sales ........................................................................500,000

Raw materials inventory, beginning ........................8,000

Raw material ending .................................................4,000

Purchase of raw materials (To be determined)

Direct labour ............................................................30,000

Prime cost (total) ...................................................110,000

Indirect materials................................................... 20,000

Commissions ...........................................................36,000

Work in process beginning inventory .....................8000

Work in process ending inventory ..........................6000

Depreciation - equipment ....................................20,000

Depreciation - factory ............................................22,000

Finished good inventory beginning .....................10,000

Finished good inventory ending (To be determined)

Maintenance expense ..............................................8,000

General office salaries ............................................86,000

Additional Info:

1) Cost of good manufactured of last year was $10 per unit

2) Maintenance expense: 80% apply to manufacturing function

3)The sale price per unit was equal to 35$ during the year

4) Assume BBC Inc. uses FIFO

5) There were 2,500 units in the ending inventory of finished goods

Question: 

Prepare the schedule of COGM for year 2018. Calculate Production in units and cost of goods manufactured per unit.