Gravois Inc. incurred the following costs during June:Selling expenses $ 159000Direct labor 284000Interest expense 40500Manufacturing overhead actual 185200Raw materials used 462000Administrative expenses 120800During the month 19400 units of product were manufactured and10500 units of product were sold. On June 1 Gravois Inc.carried no inventories. On June 30 there were no inventories forraw materials or work in process.Requirement 1:Calculate the cost of goods manufactured during June and theaverage cost per unit of product manufactured. (Round your answersto 2 decimal places.