During its first year of operations, the Tattoine Company paid $16,000 for direct material and $17,000 in wages for production workers. Lease payments and utilities for the administrative offices of $2,000. Lease payments and utilities on the production facilities were $7,000. Other general, selling, and administrative expenses were $6,000. The company produced 5,000 units and sold 4,000 units at a price of $15.00 a unit.

1. What is Tattoines total product cost for the period? [ Select ] ["$33,000", "$37,000", "$40,000", "$45,000"]

2. What is the product cost per unit for the period? [ Select ] ["$8.00", "$10.00", "$9.40", "$11.75"]