8. The following are selected data for Sato Furniture: Utilities for manufacturing equipment Wood Depreciation on factory building Wages for production workers Fabric Delivery expense Property taxes on factory $ 120,000 850,000 220,000 391,000 313,000 144,000 70,000 Required: 1. Using the selected data above, determine total (a) Direct materials (b) Direct labor (c) Manufacturing overhead (d) Product costs (e) Period costs. (2 marks) 2). Calculate Product cost per unit for 2000 furniture. (1 mark)