PART 3 - PRODUCT VS. PERIOD COST ABC Corporation, a company that produces and sells a single product has provided the following cost information for the year ended December 31. Each unit sells for $45. The relevant range is 0-3,500 units. Variable Costs PER UNIT Direct Materials 5 Direct Labor 2 Manufacturing Overhead 13 Selling S Administrative Expenses 4 Fixed Costs in TOTAL Manufacturing Overhead 15,000 Selling and Administrative Expenses 21,000 9. 2.000 units are produced and sold, what is the product cost per unit? 10. What are the total period costs at 2,000 units