Borbox produced and sold 1,000 units during its first month of operations. It reported the following costs and expenses for the month:

Direct materials				$	76,000
Direct labor				$	38,500
Variable manufacturing overhead	$	17,800
Fixed manufacturing overhead		30,100
Total manufacturing overhead				$	47,900
Variable selling expense	$	13,400
Fixed selling expense		20,800
Total selling expense				$	34,200
Variable administrative expense	$	4,700
Fixed administrative expense		26,400
Total administrative expense				$	31,100

Required:

1. With respect to cost classifications for preparing financial statements:

a. What is the total product cost?

b. What is the total period cost?

2. With respect to cost classifications for assigning costs to cost objects:

a. What is total direct manufacturing cost?

b. What is the total indirect manufacturing cost?

3. With respect to cost classifications for manufacturers:

a. What is the total manufacturing cost?

b. What is the total nonmanufacturing cost?

c. What is the total conversion cost and prime cost?

4. With respect to cost classifications for predicting cost behavior:

a. What is the total variable manufacturing cost?

b. What is the total fixed cost for the company as a whole?

c. What is the variable cost per unit produced and sold?

Answer: Show your work (10 points)