Fex- Em began business in July 2010. The firm makes an exercise machine for home and gym. The following are data taken from the firm's accounting records that pertain to its first month of operations.

Direct material purchased on accounts 900,000
Direct material issued to production 377,000
Direct labor payroll accrued 126,000
Indirect labor payroll paid 40,600
Factory insurance expired 6,000
Factory utilities paid 17,800
Factory depreciation recorded 230,300
Ending Work in process inventory 51,000
Ending finished goods inventory ( 30 units ) 97,500
Sales on accounts ( 5,200 per unit ) 1,040,000

Questions:
a. How many units did the company sell in July 2010?
b. Prepare a schedule of cost of goods manufactured for July 2010.
c. How many units were completed in July?
d. What was the per-unit cost of goods manufactured for the month?
e. What was the cost of goods sold in the first month of operations?
f. What was the gross margin for July 2010?