Ayana Clothing is one of the start-ups founded by Prasetiya Mulya students. Ayana Clothing sells anti-wrinkle shirts made from organic cotton. Every month, Ayana Clothes sells around 400 shirts. The table below are the costs incurred annually by Ayana on December 31, 2022 Product Costs Direct Labor Period Cost Direct Material MOH $45 $30 $5 Fabric Cost per Shirt Sewing Cost per Shirt Cutting Cost per Shirt Other workshop expenses (needles, threads, ribbon tags, etc) per three months Depreciation, Equipment (per year) Advertising cost (per month) Workshop supervisor's salary (per month) Property Tax, Workshop Building Sales commission per shirt Delivery expense per shirt $2,000 $1,000 $10,000 $7,000 $2,500 10% selling price $2 a. Identify the types of costs incurred by Ayana from the table above! b. If Ayana produces 400 pcs per month and the selling price of a $350 shirt, count the total manufacturing cost for 2022 based on information in the table above! c. From the results above (a), calculate manufacturing cost per unit