Madrid Corporation has compiled the following information from the accounting system for the one product it sells.

Sales price	$	900	per unit
Fixed costs (for the month)
Marketing and administrative	$	108,000
Manufacturing overhead	$	162,000
Variable costs (per unit)
Marketing and administrative	$	18
Direct materials	$	270
Manufacturing overhead	$	60
Direct labor	$	165
Units produced and sold (for the month)		1,800

Required:

a. Calculate the product costs per unit.

b. Calculate the period costs for the period.