Wilson Corp., a lamp manufacturer, provided the following information for the year ended December $3$

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$($Click the icon to view other information.$)$

Requirements

Use the information to prepare a schedule of cost of goods manufactured.

What is the unit product cost if Wilson manufactured $3,700$ lamps for the year?

Data table

$\backslash$table$[[$Balances:$,,$ginning,Ending$],[$Direct Materials,$$,59,000$$$,23,000],[$Work$-$in$-$Process Inventory,,$109,000,62,000],[$Finished Goods Inventory,,$41,000,44,000]]$

Data table

$\backslash$table$[[$Other information:,,$],[$Depreciation$,$ plant building and equipment,,$16\mathrm{.}000],[$Direct materials purchases,,$151,000],[$Insurance on plant,,$24,000],[$Sales salaries,,$47,000],[$Repairs and maintenance $-$plant,,$10,000],[$Indirect labor,,$39\mathrm{.}000],[$Direct labor,,$121,000],[$Administrative expenses,,$60,000]]$