The following are selected data for Sato Furniture:

Utilities for manufacturing equipment	$120,000
Wood	850,000
Depreciation on factory building	220,000
Wages for production workers	391,000
Fabric	313,000
Delivery expense	144,000
Property taxes on factory	70,000

Required:

a). Using the selected data above, determine total (a) Direct materials (b) direct labor

(c) manufacturing overhead (d) product costs (e) period costs.

b). Calculate Product cost per unit for 2000 furniture.