The following selected account balances for the year ended December 31 are provided for Amita Company: Purchases of raw materials $260,000 Direct labour 65,000 Maintenance, factory 74,000 Selling and administrative salaries 179,000 Depreciation, factory equipment 110,000 Cleaning supplies 6,000 Sales commissions 350,000 Utilities, factory building 52,000 Rent, factory 90,000 Depreciation, sales equipment 80,000 Insurance, factory equipment 8,000 Advertising expense 300,000 In addition, you have the following information about inventories during the year: Increase in raw materials $10,000 Decrease in work in process $15,000 Beginning finished goods $30,000 (1.000 units) Ending finished goods S? (3,400 units) Equivalent units produced S? (27,600 units) Cleaning supplies are in the factory. Assume the company uses FIFO. Required: (a.) Calculate the cost of the 27,600 equivalent units that were produced during the year. (b.) Calculate the cost of the ending finished goods