AT&T Inc. provides telecommunications services and uses job costing for its network infrastructure projects. In October 2033, the company incurs the following costs for a major network expansion:

• Direct Materials: $15,000,000
• Direct Labor: $12,000,000
• Factory Overhead: $7,000,000
• Selling and Administrative Expenses: $5,000,000

Required:

• Classify each cost as manufacturing or non-manufacturing.
• Calculate the total job costs considering both manufacturing and non-manufacturing costs.
• Determine the cost per unit of network infrastructure deployed.