Dozier Company produced and sold 1,000 units during its first month of operations. It reported the following costs and expenses for themonth:

Item	Amount
Direct materials	$	81,000
Direct labour		41,000
Variable manufacturing overhead (indirect materials)		19,800
Fixed manufacturing overhead (depreciation, equipment)		31,600
Variable selling expense (commissions)		14,400
Fixed selling expense (sales staff salaries)		22,800
Variable administrative expense (part-time staff, hourly wages)		5,200
Fixed administrative expense (full-time staff, salaries)		27,400

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 the total direct manufacturing cost?

b. What is the total indirect manufacturing cost?

3. With respect to cost classifications for manufacturers:

a. What is the total manufacturing cost?

b. What is the total non-manufacturing cost?

c. What is the total conversion cost and prime cost?

4. With respect to cost classifications for predicting cost behaviour:

a. What is the total variable manufacturing cost?

b. What is the total fixed cost for the company as a whole?

c. What is the variable cost per unit produced and sold?

5. If Dozier produced 1,100 units instead of 1,000 units, how much incremental manufacturing cost would they incur to make the additional 100 units?