Madrid Corporation has compiled the following information from the accounting system for the one product it sells. Sales price Fixed costs (for the month) Marketing and administrative Manufacturing overhead Variable costs (per unit) Marketing and administrative Direct materials Manufacturing overhead Direct labor Units produced and sold (for the month) Required: a. Calculate the product costs per unit. b. Calculate the period costs for the period. 620 per unit $ 108,300 $ 102,600 +4 +4 +4 +4 28 180 31 125 1,900