Sonoma Products Inc. manufactures a liquid product in one department. Due to the nature of the product and the process, units are regularly lost during production. Materials and conversion costs are added evenly throughout the process. The following summaries were prepared for March: ,Production Summary Units,Started in process…………………………………………. 12,000,Finished and transferred to the stockroom……….. 9,000,In process, end of the month …………………………. 2,000,Stage of completion……………………………………….. 1/2,Lost in process…………………………………………….. 1,000,Cost Summary,Materials…………………………………………………….. $154,000,Labor…………………………………………………………. 48,000,Factory overhead………………………………………….. 26,500,Calculate the unit cost for materials, labor, and factory overhead for March and show the costs of units transferred to finished goods and to ending work in process inventory.