Requirement $3.$ Using the results from Requirement$2,$ calculate the cost per unit for goods manufactured assuming $1$ comma $100$ units were manufactured.

Cost of goods manufactured

$-$:

Total units produced

$=$

Unit product cost

$$57,200$

$-$:

$1,100$

$=$

$$52$

Part $5$

Requirement $4.$ Beginning Finished Goods Inventory had $225$ units that had a unit cost of $ $48$ each. Ending Finished Goods Inventory has $250$ units left. Using the results from Requirement$3,$ calculate cost of goods sold assuming FIFO inventory costing is used.