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Sales: 31,340 units, unit selling price $87. Cost of one unit of finished goods: direct materials 2 pounds at $5 per pound, direct labor 3 hours at $13 per hour, and manufacturing overhead $7 per direct labor hour. Inventories (raw materials only): beginning, 10,130 pounds; ending, 15,370 pounds. Selling and administrative expenses: $203,290. Income taxes: 30% of income before income taxes. Prepare a schedule showing the computation of cost of goods sold for 2014