1. A companys relevant range of production is 10,000 to 15,000 units. When it produces and sells 12,000 units, its unit costs are as follows:

Variable Cost per unitTotal Fixed CostDirect materials$7.00Direct labor$4.00Manufacturing overhead$6.50$18,000Selling expense$3.50$10,000Administrative expense$2.50$6,000Sales commissions$1.00

1. What are total direct manufacturing costs incurred if the company produces and sells 12,000 units?

2. What are total period costs if 12,000 units are sold?

3. What are total product costs if the company produces and sells 12,000 units?