28. (6 points) Zephyr Apparels is a clothing retailer. Unit costs associated with one of its products, Product DCT121, are as follows: Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions (2% of sales) Administrative salaries Total $ 70 20 15 32 5 16 $158 a. What are the total Product Costs per unit for Product DCT121? b. What are the total Period Costs per unit for Product DCT121?