The accountant at Company Alpha is having some trouble crunching the numbers and has asked for help with the cost items listed below.

Cost item	Value
Rent of office	$40,000
Office manager salary	$80,000
Marketing costs	$15,000
Invoicing system	$750
Rent of warehouse	$30,000
Warehouse supervisor salary	$70,000
Direct material	$40,000
Direct manufacturing labour	$15,000

Required:

1. Complete the table below classifying all the costs items listed above between (i) fixed or variable, (ii) direct or indirect, and (iii) product cost or period cost. (5 marks)

Cost item	Fixed/variable	Direct/indirect	Product/Period
Rent of office
Office manager salary
Marketing costs
Invoicing system
Rent of warehouse
Warehouse supervisor salary
Direct material
Direct manufacturing labour

Considering that Company Alpha only produces one good and that 1,000 units of this good was sold, calculate the total product cost and unit average product cost.