Miyazaki Manufacturing Company began operations on January 1. During January, it started and completed 5,000 units of product. The company incurred the following costs:
1. Raw materials purchased and used—$7,800.
2. Wages of production workers—$6,000.
3. Salaries of administrative and sales personnel—$3,000.
4. Depreciation on manufacturing equipment—$2,500.
5. Depreciation on administrative equipment—$3,800.
Miyazaki sold 4,600 units of product.

Required
a. Determine the total product cost.
b. Determine the total cost of the ending inventory.
c. Determine the total of cost of goods sold.