Label the following cost as a product or period cost. Label each as DM, DL, OH, selling, or general & admin cost Janitor for Manufacturing Personnel department supplies Shipping costs for raw materials traced to the product TV Commercials Production line Supervisor Insurance for factory equipment Production workers Sales administrative assistant Would each of the following use job or process costing? Custom home builder Dairy farm Surgical unit of hospital Candy producer Auto body repair shop Basketball Manufacturer T-shirt Manufacturer Plumber The following operating and cost data occurred during October: October 1, Inventory: 30,000 units 100% complete for materials ($60,000) and 50% complete for direct labor ($7, 500) and overhead ($15,000). October 31, Inventory: 20,000 units 100% complete for materials and 30% complete for direct labor and overhead Units started during Oct.: 40,000 units October production costs: Direct materials $110,000 Direct labor 28, 900 Overhead 57, 800 Calculate the cost per EUP for March. Then calculate the total cost for the unit completed and remaining in WIP