Costs Direct materials Factory rent Direct labor Factory utilities Amounts $216,000 24,000 120,000 6,300 Supervision in the factory 50,000 Indirect labor in the factory 30,000 Depreciation on factory equipment 9,000 Sales commissions 27,000 Sales salaries 65,000 Advertising 37,000 Depreciation on the headquarters building 10,000 Salary of the corporate receptionist 30,000 Other administrative costs 175,000 Salary of the factory receptionist 28,000 Costs Loring Company Product Cost: Product Cost: Direct Labor Ma $216,000 Direct materials Factory rent Direct labor Factory utilities Supervision in the factory Indirect labor in the factory Direct Materials Depreciation on factory equipment Accounting numeric field Sales commissions Sales salaries Advertising Depreciation on the headquarters building Salary of the corporate receptionist Other administrative costs Salary of the factory receptionist Totals Product Cost: Manufacturing Overhead Period Cost: Period Cost: Selling Expense Administrative Expense $ A 2. What was the total product cost for last year? The total product cost is $ 3. What was the total period cost for last year? The total period cost is $ 4. If 30,000 units were produced last year, what was the unit product cost? Round your answer to two decimal places. The total unit product cost is $