Guilford Boards started operations on March 3. There were no direct materials in inventory as of March 2. Data for the month of March include the following:

a. Unit cost based on units produced in March.

b. Unit cost based on units sold in March.

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Direct labor cost per unit. Direct labor-hours worked, March Direct labor wage rate per direct labor-hour Direct materials cost per unit... Direct materials cost per pound of direct material Direct materials inventory (cost), March 31 Direct materials inventory (pounds), March 31 Finished goods inventory (cost), March 31.. Finished goods inventory (units), March 31. Manufacturing overhead cost per unitº. Operating profil, March Production (units), March.. Sales revenue, March.. Sales (units), March... Sales price per unit.. Selling, general, and administrative costs per unit $ LA $ 20 $ 40 $ 8 $ 1,600 50 LA LA LA LA N $8,640 $ 126 $ 9,545 $45,425 $ 96