Sale price is $90 per unit; direct material is $9 per unit; direct labor is $3 per unit, overhead is $6 per unit and $9,000 per month; selling and administrative expenses are $4 per unit and $22,000 per month. The company produced 1,000 units. Total product costs (cost of goods sold) are: $18,000 $90,000 $27,000 $63,000