The management team at Nash 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. Balance Sheet (partial) Assets Current assets \begin{tabular}{lr} Cash and cash equivalents & $101,900 \\ Accounts receivable & 47,400 \\ Merchandise inventory & 85,300 \\ Prepaid expenses and other & 23,000 \\ \hline \end{tabular} Total current assets $257,600 Long-term assets Property, plant, and equipment, net Long-term investments Other long-term assets Total long-term assets Total assets 449,800 178,600 71,500 \begin{tabular}{c} 699,900 \\ \hline$957,500 \\ \hline \hline \end{tabular} (a) What was the full cost of Nash's artisanal jewelry activity last year? How much of this cost was product cost versus nonproduct cost? If Nash sold 37,000 pieces of jewelry, what was the average selling price and average full cost per unit? (Round per unit answers to 2 decimal places, e.g. 15.25.) Average selling price $ per unit Average full cost/unit $ per unit