Q1: (10 points) A partial listing of costs incurred at L.C Corporation during October appears below: Direct materials...... Utilities, factory Sales commissions .... Administrative salaries Indirect labor Advertising ...... Depreciation of production equipment Direct labor..... Depreciation of administrative equipment $195,000 $9,000 $75,000 $113,000 $30,000 $119,000 $28,000 $ 105,000 $44,000 Required: a. What is the total amount of product cost listed above? b. What is the total amount of period cost listed above? C. what is the prime cost ? d. what is the unit revenue if sales 20,000 units and sales 750.000$