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Minnetonka,Inc What Is the Unit Cost Per Item Sold? (Round Your

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Minnetonka,Inc.is a merchandiser of stone ornaments.The company sold 15,100 units during the year.The company has provided the following information:  Sales Revenue $558,000 Purchases (excluding Freight In)  280,000 Selling and Administrative Expenses 280,000 Freight In 66,000 Beginning Merchandise Inventory 13,000 Ending Merchandise Inventory 52,000\begin{array} { | l | r | } \hline \text { Sales Revenue } & \$ 558,000 \\\hline \text { Purchases (excluding Freight In) } & 280,000 \\\hline \text { Selling and Administrative Expenses } & 280,000 \\\hline \text { Freight In } & 66,000 \\\hline \text { Beginning Merchandise Inventory } & 13,000 \\\hline \text { Ending Merchandise Inventory } & 52,000 \\\hline\end{array} What is the unit cost per item sold? (Round your answer to the nearest cent. )

Distinguish between different types of gears and their mechanical characteristics.
Clarify the relationship between gear ratios, torque, and speed in transmissions.
Identify the detriments and design considerations of various gearsets.
Understand auxiliary systems related to transmissions and their purposes.

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