McIntyre Manufacturing produces a single product. Last year, the company produced 20,000 units, out of which 18,000 were sold. There were no units in beginning inventory. The company had the following costs:

Variable cost per unit:
Production	$10.00
Sales and Administrative	$4.00
Fixed Costs (total)
Production	$40,000
Sales and Administrative	$20,000

A. Calculate McIntyre's product cost per unit, assuming that the company uses variable costing

B. Calculate McIntyre's product cost per unit, assuming that the company uses absorption costing

C. Calculate McIntyre's total period cost, assuming that the company uses variable cosing

D. Calculate McIntyre's total period cost, assuming that the company uses absorption costing