Weatherguard manufactures mailboxes. The following data represent transactions and balances for December 2010, the company’s first month of operations.

Purchased direct material on account ..........$248,000

Issued direct material to production ........... 186,000

Accrued direct labor payroll ............... 134,000

Paid factory rent .................. 3,600

Accrued factory utilities ............... 16,200

Recorded factory equipment depreciation ........ 15,800

Paid supervisor salary ................ 6,400

Ending Work in Process Inventory (6,000 units) ....... 35,000

Ending Finished Goods Inventory (3,000 units)...... ?

Sales on account ($24 per unit) ............. 648,000

a. How many units were sold in December? How many units were completed in December?

b. What was the total cost of goods manufactured in December?

c. What was the per-unit cost of goods manufactured in December?

d. Prepare the journal entries to record the flow of costs for December. Weatherguard uses a perpetual inventory system and a single Manufacturing Overhead Control account. Assume that actual overhead is included in WIP inventory.