Required information [The following information applies to the questions displayed below.) Madrid Corporation 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) 900 per unit $ 108,000 $ 162,000 $ 18 $ 270 Manufacturing overhead $ 60 Direct labor 165 Units produced and sold (for the month) 1,800 Marketing and administrative Direct materials Required: a. Calculate the product costs per unit. b. Calculate the period costs for the period. a. Product costs per unit b. Period costs $ 140,400