Cullumber Inc. manufactures a single product in a continuous processing environment. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. To assign costs to inventories, the company uses weighted$-$average process costing.

The following information was available for $2022$:

Sales $($selling price per unit, $$43)$

$$5,000,900$

Actual manufacturing overhead

$752,400$

Selling and administrative expenses

$373,920$

Unit production costs:

Direct materials $(1$ kilogram$)$

$$6\mathrm{.}00$

Direct labour $(1/2$ hour$)$

$8\mathrm{.}00$

Manufacturing overhead

$9\mathrm{.}00$

Total

$$23\mathrm{.}00$

Units completed and transferred to finished goods

Materials purchased

Materials used in process

$159,600$ units

$142,500$ kilograms

$155,040$ kilograms