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Average manufacturing cost per unit, ending finished goods inventory, gross margin.

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The following information pertains to Ball Company:                

Manufacturing costs $2,400,000
Units manufactured 40,000
Beginning inventory 0 units

39,800 units are sold during the year for $100 per unit.

a)    What is the average manufacturing cost per unit?

b)   What is the amount of ending finished goods inventory?

c)    What is the amount of gross margin?

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