[The following information applies to the questions displayed below.] Emerson has compiled the following information for the one product it sells. Sales price $ 800 per unit Fixed costs (for the month) Marketing and administrative $ 98,600 Manufacturing overhead $ 110,500 Variable costs (per unit) Marketing and administrative $ 26 Direct materials $ 150 Manufacturing overhead $ 32 Direct labor $ 120 Units produced and sold (for the month) 1,700 Required: a. Calculate the product costs per unit. b. Calculate the period costs for the period.