Labrador Company provided the following information for the last calendar year

Beginning inventory:

Direct materials $56,800

Work in process 34,700

Ending inventory:

Direct materials $31,000

Work in process 29,700

During the year, direct materials purchases amounted to $160, 200, direct labor cost was

$225, 600, and overhead cost was $308, 400. There were 10,000 units produced.

Required:

(1) Calculate the total cost of direct materials used in production.

(2) Calculate the cost of goods manufactured. Calculate the unit manufacturing cost.

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