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C & C Sports Continuing Problem 4-33 C&C Sports has determined the following unit costs for each of its products: Direct materials Direct labor Manufacturing overhead Total unit cost Sales price per unit Pants Jerseys Jackets $4.47 $6.85 $44.72 1.92 2.40 $9.87$11.17 $77.12 $12.00 $14.80 $125.00 2.40 14.40 3.00 18.00 On May 31, C&C Sports' Work in Process Inventory consisted of the following items: Accumulated Cost Job PA-1247-Pants JE-1397-Jerseys JA 426-Jackets Units 100 200 50 $717 1,802 3,046 $5,565 During June, a total of $191,591 in direct materials and $74,208 in direct labor costs were incurred. Units finished and sold during June were as follows: Product Units Finished Pants erseys Jackets 13,500 3,200 2,500 Units Sold 14,000 3,100 2,500