Vegas Company's ending Goods in Process Inventory account consists of 4,500 units of partially completed product, and its Finished Goods Inventory account consists of 11,700 units of product. The factory manager determines that Goods in Process Inventory includes direct materials cost of $10 per unit and direct labor cost of $7 per unit. Finished goods are estimated to have $12 of direct materials cost per unit and $9 of direct labor cost per unit.