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. $40) $4,324,000 Actual manufacturing overhead 699,600 Selling and administrative expenses. 347,680 Unit production costs: Direct materials (1 kilogram) $7.00 Direct labour (1/2 hour) 9.00 Manufacturing overhead 10.00 Total $26.00 Units completed and transferred to finished goods Materials purchased Materials used in process 148,400 units 132,500 kilograms 144,160 kilograms