Pharoah 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, $42) $5,010,600 Actual manufacturing overhead 772,200 Selling and administrative expenses 383,760 Unit production costs: Direct materials (1 kilogram) $6.00 Direct labour (1/2 hour) 8.00 Manufacturing overhead 9.00 Total $23.00 Units completed and transferred to finished goods 163,800 units Materials purchased 146,250 kilograms Materials used in process 159,120 kilograms An inventory count at year end (December 31, 2022) revealed that the inventories had the following balances: Raw materials 9,360 kilograms Work in process inventory (45% complete) 25,740 units Finished goods 52,650 units The January 1, 2022, work in process inventory units are 70% complete. The unit cost of production was the same in 2021. 2022 as it was The opening (January 1, 2022) balance in units and costs of (1) raw materials, (2) work in process inventory, and (3) finished goods Units Cost (1) Opening Balance - Raw Materials (2) Opening Balance - Work in Process Inventory (3) Opening Balance - Finished Goods $ The equivalent units of production for 2022 for (1) materials and (2) conversion costs Direct Materials Conversion Equivalent units of production for 2022 The total cost for 2022 for (1) materials used and (2) conversion applied Direct Materials Conversion Total cost for 2022 The cost of ending work in process inventory for 2022 Cost assigned to ending work in process inventory The cost of units completed and transferred to finished goods Cost of units completed and transferred to finished goods $