P 1. No check figure

P 2. 1. Product unit cost: $270.00; 4. Product unit cost: $279.53

P 3. 1.a. Total materials handling cost rate: 30% per dollar of materials

P 4. 3. Total direct cost, Toy Bridge work cell: $17,000

P 5. 3. Cost of goods sold: $564,400

P 6. 1. Product unit cost: $878.25

P 7. 3. Product unit cost: $10.433

P 8. 3. Cost of goods sold: $391,520