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Parker Company makes custom chef aprons. Parker has the following costs in its manufacturing company related to labor.

Wages paid to seamstresses	$17,391
Wages paid to sales team	17,015
Wages paid to cutters	10,324
Wages paid to the seamstress supervisor	15,256
Office managers salary	17,807
Sales Commissions	5,774

What are Parker Company's period costs?

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Leonard Company has the following costs in its manufacturing company

Factory rent	$4,172
Direct labor	7,069
Indirect materials	570
Direct materials used	6,230
Sales commissions	2,177
Factory managers salary	2,509
Advertising	503

What are Leonard Company's period costs?

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Solo Manufacturing company applies manufacturing overhead on the basis of machine hours. At the beginning of the year, the company estimated its total overhead cost to be $167,300 and machine hours to be 17,300. Actual manufacturing overhead was $122,310 and actual machine hours was 17,930.

What is the credit to manufacturing overhead?

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Leonard, Inc., which uses a volume-based cost system, produces cat condos that sell for $99 each. Direct materials cost $12 per unit, and direct labor costs $15 per unit. Manufacturing overhead is applied at a rate of 232% of direct labor cost. Nonmanufacturing costs are $22 per unit.

What is the cost of goods sold per unit for the cat condos? (Round your answer nearest whole dollar.)