Dulding be classified in a manufacturing company? 16 , pfoduct cost. B) Variable, period cost Fixed, product cost. D) Fixed, period cost 17) The estimated unit costs are as follows for a company to produce and sell a product at a level of 12,000 units per month Cost Item Direct material Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling expenses Fixed selling expenses Estimated Unit Cost $32 20 15 17) What are the estimated conversion costs per unit? A) $44 B) $41 C) $48 D) $35 18) Grover Company has the following data for the production and sale of 2,000 units S900 ner unit