PROBLEM3 Rocco Delivery Services reports the following costs and expenses in June of the current year: Direct materials Factory rent Direct labor Factory utilities P220,000 50,000 180,000 8,500 Supervisors salary in the factory 60,000 Depreciation - factory equipment 20,000 57,000 47,000 10,000 250,000 Sales commission Advertising Salary of the president Required: 1. Classify each of the costs using the format given below: Product Cost Manufacturing Selling OverheadExpense Direct Direct Administrative MaterialsLabor Cost P220,000 Direct materials Factory rent Direct labor Factory utilities Supervisor's salary Depreciation FE Sales commission Advertising Depreciation - OE Salary of the pres. Total: 2. Total product cost 3. Total period cost 4. Cost per unit if the company was able to manufacture 40,000 units