Acme Company reported the following costs and expenses for the most recent

month under $55,000$ units:

Amount per unit

Direct materials $5$$

Direct labor $4$$

Variable manufacturing overhead $7$$

Fixed manufacturing overhead $3$$

Fixed selling expense $1$$

Fixed administrative expense $6$$

Sales commissions $2$$

Variable administrative expense $1$$

Required:

If the number of units produced and sold are $40,000$ units

What is the total amount of product costs?

What is the total amount of period costs?

If $35,000$ units are sold, what is the variable cost per unit sold?