Sunland 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, $45) $5,463,000 Actual manufacturing overhead 785,400 Selling and administrative expenses 390,320 Unit production costs: Direct materials (1 kilogram) $5.00 Direct labour (1/2 hour) 7.00 Manufacturing overhead 8.00 Total $20.00 Units completed and transferred to finished goods Materials purchased Materials used in process 166,600 units 148,750 kilograms 161,840 kilograms