The following were taken from the books of Marvin Company.

January 1 March 31

Raw Materials $ 268,000 $ 167,000

Work in Process - -

Finished Goods $ 43,000 ?

(100 units) (200 units)

Raw materials purchased $1,946,700

Direct Labor $2,125,800

Factory Overhead $ 764,000

Sales (12,400 units at $535)

The company uses the FIFO method for costing inventories.

Determine the following:

a. The number of units manufactured

b. The cost of goods manufactured per unit

c. The cost of goods sold