The Following Table Summarizes the Beginning and Ending Inventories of Ariel

Essay

The following table summarizes the beginning and ending inventories of Ariel Co.for the month of October:
$$\begin{array} { l r r } & \text { Sept. 30 } & \text { Oct. 31 } \\\text { Raw materials } & \$ 29,700 & \$ 31,000 \\\text { Work-in-process } & 65,800 & 61,000 \\\text { Finished process } & 52,700 & 46,200\end{array}$$
Raw materials purchased during the month of October totaled $112,300.Direct labor costs incurred totaled $234,800 for the month.Actual and applied manufacturing overhead costs for October totaled $145,100 and $149,400, respectively.
(a)Calculate the cost of goods manufactured for October.
(b)Calculate the cost of goods sold for October (Ignore under/overapplied overhead).
(c)Given the fact that 25,000 units were produced, what is the cost per unit for October?