Weatherguard manufactures mailboxes. The following data represent transactions and balances for December 2013, the company's first month of operations.

a.Purchased direct material on account, $248,000

b.Issued direct material to production, $186,000

c.Accrued direct labor payroll, $134,000

d.Paid factory rent, $3,600

e.Accrued factory utilities, $16,200

f.Recorded factory equipment depreciation, $15,800

g.Paid factory supervisor salary, $6,400

h.Ending work in process inventory (6,000 units), $35,000

i.Ending finished goods inventory (3,000 units), ?

j.Sales on account ($24 per unit), $648,000

Required:Answer the following.

How many units were sold in December?

How many units were completed in December?

What was the total cost of goods manufactured in December?

What was the per-unit cost of goods manufactured in December?