Acacia Manufacturing has compiled the following information from the accounting system for the one product it sells: Sales price $ 45 per unit Fixed costs (for the month) Marketing and administrative $ 23,100 Manufacturing overhead $ 8,400 Variable costs (per unit) Marketing and administrative $ 2 Direct materials $ 13 Manufacturing overhead $ 3 Direct labor $ 9 Units produced and sold (for the month) 21,000 Required: Calculate the product costs per unit Note: Round your answer to 2 decimal places. Calculate the period costs for the period