Sales quantity Sales Direct material Direct labor Manufacturing overhead Selling and Admin. Expenses The total cost of goods sold is 1,000 $66.00 per unit $12.00 $4.00 $3.00 per unit $1,800 per month $7.20 per unit $12,000 per month Study tip: Cost of goods sold are only product costs. An exam question can ask for the total cost of goods sold or the cost of goods sold per unit.