E16-20 Preparing a statement of cost of

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E16-20
Preparing a statement of cost of goods manufactured
Knight, Corp., a lamp manufacturer, provided the following information for the year ended December 31, 2012:
Inventories: Beginning Ending
Materials $ 56,000 $23,000
Work in process 103,000 63,000
Finished goods 41,000 48,000
Other information:
Depreciation: plant building & equipment $16,000 Repairs & maint-plant $8,000
Materials purchases 159,000 Indirect labor $32,000
Insurance on plant 22,000 Direct labor 122,000
Sales salaries expense 46,000 Administrative Exp. 59,000
Requirements:
Prepare a schedule of cost of goods manufactured.
What is the unit product cost if Knight manufactured 2,160 lamps for the year?