Balances: Direct Materials Work-in-Process Inventory Finished Goods Inventory Beginning Ending $ 58,000 $ 28,000 102,000 68,000 50,000 52,000 Other information: Depreciation, plant building and equipment $ 20,000 Direct materials purchases 160,000 Insurance on plant 29,000 Sales salaries 40,000 Repairs and maintenance-plant 14,000 Indirect labor 38,000 Direct labor 128,000 Administrative expenses 57,000 Jones Corp., a lamp manufacturer, provided the following information for the year ended December 31, 2024: (Click the icon to view account balances.) Click the icon to view other information.) Requirements 1. Use the information to prepare a schedule of cost of goods manufactured. 2. What is the unit product cost if Jones manufactured 2,265 lamps for the year