Loring Company incurred the following costs last year:

Costs	Amounts
Direct materials	$212,000
Factory rent	22,000
Direct labor	122,000
Factory utilities	6,900
Supervision in the factory	55,000
Indirect labor in the factory	28,000
Depreciation on factory equipment	6,900
Sales commissions	29,000
Sales salaries	65,000
Advertising	34,000
Depreciation on the headquarters building	10,800
Salary of the corporate receptionist	25,000
Other administrative costs	166,000
Salary of the factory receptionist	27,000

	Required:
1.	Classify each of the costs using the table provided. Be sure to total the amounts in each column.
2.	What was the total product cost for last year?
3.	What was the total period cost for last year?
4.	If 30,000 units were produced last year, what was the unit product cost?