Managerial accounting, Please help with the answers soon.

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Required: Classify each of the costs as direct materials, direct labour, or manufacturing overhead. Jars Direct materials Sugar Fruit Pectin (thickener used in jams and jellies) Boxes Depreciation on the factory building Cooking equipment operators' wages Filling equipment operators' wages Packers' wages Janitors' wages Receptionist's wages Telephone Utilities Rental of Santa Claus suit (for the Christmas party for factory employees' children) Supervisory labour salaries Insurance on factory building Depreciation on factory equipment Oil to lubricate filling equipment All work saved Total and Unit Product Cost Martinez Manufacturing Inc. showed the following costs for last month: Direct materials $7,000 Direct labour 3,000 Manufacturing overhead 2,700 Selling expense 9,000 Last month, 5,000 units were produced and sold. Required: 1. Classify each of the costs as product cost or period cost. Direct materials Direct labour Manufacturing overhead Selling expense 2. What is total product cost for last month? 3. What is the unit product cost for last month? If required, round your answer to the nearest cent. per unit