The management team at Murray Global, a merchandiser of artisanal jewelry, presented the following income statement and partial balance sheet to its board and executive team at the end of last fiscal year.

Income Statement

Sales revenue

$$

$$533,500$

Cost of goods sold

$$

$246,100$

Gross margin

$$

$287,400$

Operating expenses

$$

$$

Selling expenses

$$37,000$

$$

Research and development

$42,800$

$$

General and support costs

$83,400$

$$

Depreciation and amortization

$47,500$

$$

Total operating expenses

$$

$210,700$

Operating income

$$

$ $76,700$

$$

$$

$$

Balance Sheet $($partial$)$

Assets

$$

$$

Current assets

$$

$$

Cash and cash equivalents

$$102,700$

$$

Accounts receivable

$43,500$

$$

Merchandise inventory

$78,400$

$$

Prepaid expenses and other

$23,400$

$$

Total current assets

$$

$ $248,000$

Long$-$term assets

$$

$$

Property, plant, and equipment, net

$498,700$

$$

Long$-$term investments

$187,300$

$$

Other long$-$term assets

$76,400$

$$

Total long$-$term assets

$$

$762,400$

Total assets

$$

$$1,010,400$

Required

What was the full cost of Murray$$s artisanal jewelry activity last year? How much of this cost was product cost versus nonproduct cost? If Murray sold $35,700$ pieces of jewelry, what was the average selling price and average full cost per unit?