Given the following information for Inter Company: Variable costs per unit: Direct material $90 144 Direct Labor Manufacturing overhead 60 Annual total fixed costs: Manufacturing overhead $700,000 Selling and administrative 420,000 During the first year of operations, the company produced 70,000 units and sold 65,000 units. Required: a. Determine the fixed manufacturing overhead per unit. (5 points) $ b. Determine the manufacturing cost per unit. (10 points) $ c. Determine the number of units in finished-goods inventory at December 31. (5 points) units d. Determine the cost of the December 31 finished-goods inventory. (10 points) $