You are engaged in the review of the December 31 financial statements of Ere Corporation, a manufacturer of watches. You are attempting to verify the costing of the EWIP and finished good which were recorded on Ere's books as follows: Units Cost 300,000 660.960 WIP (50% complete as to conversion) Finished goods 200,000 1,009,800 Materials are added to production at the beginning of the manufacturing process and overhead is applied to each product at the rate of 60% of direct labor costs. There was no finished goods inventory on January 1. A review of Ere's inventory cost records disclosed the following information: Costs Materials Units Labor 200,000 200,000 315,000 1,000,000 BWIP (80% complete as to conversion) Units started in production Materials cost Labor cost Units completed 1,300,000 1.995,000 900.000 REQUIRED: (Use Weighted Average and round computation to nearest centavo, answer to nearest whole number) 1. Overhead cost? 2. Total Unit Cost? 3. Cost of ending inventory of finished goods using the total unit cost as computed