5. Pearce Manufacturing has incurred the following costs in June: $40,000 10,000 25,000 5,000 8,000 Direct labor Raw materials purchased Manufacturing overhead Marketing expenses Administrative expenses In addition, the following information is available: Ending $4,000 26,000 10,000 Beginning $5,000 30,000 4.000 Raw materials Work in process Finished goods 10,000 Number of units produced Required: (a) Calculate total period costs (b) Calculate raw materials used (c) Calculate cost of goods manufactured (d) Calculate cost of goods sold