Direct labor 38 Learned Corporation has provided the following information: Direct materials Variable manufacturing overhead. Cost per Cost per Period: Unit $5.40 $3.80 $1.40 Fixed manufacturing overhead $38,250 Sales commissions Variable administrative expense $0.80 $0.70 Fixed selling and administrative expense $12,750 Required: a. For financial reporting purposes, what is the total amount of product costs incurred to make 8,500 units? b. For financial reporting purposes, what is the total amount of period costs incurred to sell 8.500 units? c. If the selling price is $22.90 per unit, what is the contribution margin per unit sold? (Round your answer to 2 decimal places.) d. If 9,500 units are produced, what is the total amount of direct manufacturing cost incurred? e. If 9,500 units are produced, what is the total amount of indirect manufacturing costs incurred? a Total product (manufacturing) cost b. Total period (nonmanufacturing) cost c. Contribution margin per unit d. Total direct manufacturing cost e. Total indirect manufacturing cost