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Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Cost per Cost per Unit $ 5.40 Period $ 3.80 $ 1.40

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Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Cost per Cost per Unit $ 5.40 Period $ 3.80 $ 1.40 $38,250 $ 0.80 Variable administrative expense $ 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 9,500 units are produced, what is the total amount of direct manufacturing cost incurred? d. If 9,500 units are produced, what is the total amount of indirect manufacturing costs incurred? a. Total product cost b. Total period cost C. Total direct manufacturing cost d. Total indirect manufacturing cost

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