Dozier Company produced and sold 1,000 units during its first month of operations. It reported the following costs and expenses for the month: Direct materials $ 78,000 Direct labor $ 39,500 Variable manufacturing overhead Fixed manufacturing overhead $ 18,600 30,700 Total manufacturing overhead Variable selling expense $ 49,300 Fixed selling expense $ 13,800 21,600 Total selling expense $ 35,400 Variable administrative expense Fixed administrative expense $ 4,900 26,800 Total administrative expense $ 31,700 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?