U * Student services Summer student services Faculty area Ubrary Office 365 Community 1 Habiba Fahm The accounting records of Nutronics, Inc., include the following information for the year ended December 31. Dec 31 $ 24,000 8,000 90,000 210,000 101,000 170,000 140,000 Jan. 1 $20,000 12,000 80,000 Inventory of materials Inventory of work in process Inventory of finished goods Direct materials used Direct labor Selling expenses General and administrative expenses Overhead assigned to production was $192,000. a. Prepare a schedule of the cost of finished goods manufactured. (Not all of the data given above are used in this schedule.) b. Assume that the company manufactures a single product and that 20,000 units were completed during the year. What is the average per unit cost of manufacturing this product? 13