Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Unit $5.95 $ 3.30 $ 1.60 $ 3.00 $ 0.50 $ 0.40 $ 1.50 $ 0,50 For financial reporting purposes, the total amount of product costs incurred to make 4,000 units is $55,400 $43,400 $12,000 $59.400 eft:0:24:59 Abdulaziz Muaarej: Attempt 1 Cost per Period Cost per Unit $6.90 $ 3.90 $ 1.70 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ 25,200 $ 1.50 $ 0.55 $ 8,100 If 5,000 units are produced, the total amount of manufacturing overhead cost is: $29,225 $24.750 $42.650 $33,700