P&S has a factory that produces cabinets for the RV and marine market. The company has other product lines. Materials and labor for the cabinets are determined by each job. To simplify the assignment, we will assume the following average costs. The following information highlights P&S Manufacturing's cost structure for 2021.

The materials include $5,000 for materials on a per-job basis.

It requires 35 hours of labor on average for the cabinetry. The hourly rate is $15.

The sales price will be set at a markup of 85%.

The company estimates that it will have 70,000 direct labor hours in total for the cabinets.

It assumes 2,000 units are sold on average per year.

A breakdown of estimated yearly costs related to the cabinetry follows:

Salaries- Salesforce $ 594,000

Salaries for factory laborers $ 390,500

Office Rent $ 159,500

Factory Rent $ 35,200

Office utilities and Misc office expenses (based on units sold) $17,600

Sales travel (based on units sold) $25,300

Insurance - office $ 15,400

Depreciation - office equipment $ 45,100

Depreciation for factory equipment $ 79,200

Advertising $ 38,500

Sales commissions (based on units sold) $59,400

Factory Property taxes $ 28,600

Maintenance for factory equipment $ 93,500

Identify and calculate totals for the following classifications on ALL costs listed above. Find the variable and fixed costs; product and period costs. The schedule should contain numbers for each area on a yearly basis. For the variable cost, also show them on a per unit basis. (must be calculated based on 2,000 units above)