John established John Engineering Company in early 2008, specializing in the production of valves designed by himself. At the end of the year, the company's accountant failed to complete the year-end financial statements due to illness, but the accountant has correctly accounted for the data of the year-end inventory.

The cost of raw materials is 230,000 yuan.

The product cost is 157 500 yuan.

The cost of finished products (3000 pieces) is 442 500 yuan.

As this is the first year of production, there is no stock at the beginning of the year.

In order to know the operating results of the company in time, John calculated the operating results of that year himself. The results are as follows:

Net sales of 3,053,000.

Product sales cost:

Purchase raw materials of 905,000 yuan.

The salary of production workers is 550,000.

The manufacturing cost is 850,000 yuan.

The sales expense is 353,000 yuan.

The management fee is 660,000 yuan, 3,365,438 yuan+8,000 yuan.

The net loss was 265,000 yuan.

John is very dissatisfied with the company's operating results. He said: not only did he lose 260 thousand this year, but the unit cost was too high. We sold 1 10,000 valves, with a total cost of 33 1.8 million yuan and an average unit cost of 33 1.80 yuan. While the unit cost of some competitors is only 175 yuan. I don't need an accountant to know that this year's business performance is very bad.

Discussion: John said that the company is unprofitable and the unit cost is much higher than that of its competitors. Do you agree with this statement? If you don't agree with John, please explain the mistakes he made in the calculation and correct them. Suppose the company's income tax rate is 30%

In fact, the unit product cost is 442500/3000= 147.50 yuan.

The cost of finished products is13000x147.5 =1917500.

Net profit: 3053000-1917500-157500-23000-175000x30% = 395500.