Wilson Corp a lamp manufacturer, provided the following information for the year ended December 31, 2012:

Inventories beginning: materials: $59000, work in process: $101000, finished goods: $48000

Inventories ending: materials: $23000, work in process $60000, finished goods $51000

other information: Depreciation: plant building and equipment:$12000, materials purchases: $159000, insurance on plant: $22000, sales salaries expense: $43000, repairs and maintenance-plant $5000, indirect labor $32000, direct labor $127000, administrative expenses $55000

1) prepare a schedule of cost of goods manufactured

Beginning work in process inventory $101000

direct materials used

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2. what is the unit product cost if Wilson manufactured 3472 lamps for the year