Use the information below to answer the following question(s).

The following information pertains to Bradys Tires:

Manufacturing costs	$1,700,000
Units manufactured	20,000
Units sold	19,500 units sold for $85 per unit
Beginning inventory	0 units

1. What is the average manufacturing cost per unit?
   1. $55.10
   2. $56.00
   3. $54.18
   4. $85.00
   5. $54.19

2. What is the amount of ending finished goods inventory?
   1. $27,550
   2. $28,000
   3. $27,090
   4. $42,500
   5. $27,095

3. What is the amount of gross margin?
   1. $882,050
   2. $885,500
   3. $909,190
   4. $0
   5. $908,895