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12/31/x1 86,000 Finished goods, 1/1/x1 210,000 Sales 4,000,000 Finished goods, 12/31/x1 400,000 Sales commissions 200,000 WIP, 1/1/x1 30,000 Sales
12/31/x1 86,000 Finished goods, 1/1/x1 210,000 Sales 4,000,000 Finished goods, 12/31/x1 400,000 Sales commissions 200,000 WIP, 1/1/x1 30,000 Sales salaries 180,000 WIP, 12/31/x1 20,000 Advertising costs 150,000 Administration costs 250,000 3. What is the unit cost for the direct materials for 19x1, assuming direct materials cost is for The production of 1,014,000 units? A. $0.80 b. $0.95 c. $1.00 d. $1.08 4.