#9. Learned Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	6.00
Direct labor	$	4.10
Variable manufacturing overhead	$	1.70
Fixed manufacturing overhead				$	28,000
Sales commissions	$	0.40
Variable administrative expense	$	0.30
Fixed selling and administrative expense				$	9,100

Required:

a. For financial reporting purposes, what is the total amount of product costs incurred to make 7,000 units? b. For financial reporting purposes, what is the total amount of period costs incurred to sell 7,000 units? c. If the selling price is $23.50 per unit, what is the contribution margin per unit sold? (Round your answer to 2 decimal places.) d. If 8,000 units are produced, what is the total amount of direct manufacturing cost incurred? e. If 8,000 units are produced, what is the total amount of indirect manufacturing costs incurred?