Required information

$[$The following information applies to the questions displayed below.$]$

Acacia Manufacturing has compiled the following information from the accounting system for the one product it sells:

Sales price

Fixed costs $($for the month$)$

Marketing and administrative

Manufacturing overhead

Variable costs $($per unit$)$

Marketing and administrative

Direct materials

Manufacturing overhead

Direct labor

Units produced and sold $($for the month$)$

$$80$ per unit

$$23,800$ $$9,100$

$$9,100$

$$9$ $$20$ $$10$ $$1621,000$

Required:

a$.$ Calculate the product costs per unit.

Note: Round your answer to $2$ decimal places.

b$.$ Calculate the period costs for the period.

a$.$ Product costs per unit

b$.$ Period costs