5. Pearce Manufacturing Inc. incurred the following costs in February:

Direct labor	$40,000		Advertising costs	$1,000
Indirect labor	15,000		Factory rent	4,000
Administrative salaries	8,000		Factory depreciation	2,000
Raw materials purchased	14,000		Administrative rent	3,000
Indirect materials used	4,000		Administrative depreciation	1,000

In addition, the following information is also available:

	Beginning		Ending
Raw materials	$ 2,000		$ 4,000
Work-in-process	25,000		18,000
Finished goods	4,000		12,000
Number of units sold
(sales price of $25 per unit)	9,000 units

Required: (Show all calculations; 20 points total, 4 points each)

A.	Calculate total period costs.
B.	Calculate direct materials used.
C.	Calculate cost of goods manufactured.
D.	Calculate cost of goods sold.