[The following Information applies to the questions displayed below.] Madrid Corporation has compiled the following information from the accounting system for the one product it sells. Sales price Fixed costs (for the month) Marketing and administrative Manufacturing overhead Variable costs (per unit) Marketing and administrative 670 per unit $ 143,100 $ 164,700 $ 26 $ 170 $ 37 Direct labor $ 115 Units produced and sold (for the month) 2,700 Direct materials Manufacturing overhead Exercise 2-51 (Algo) Components of Full Costs (LO 2-6) Required: a. Calculate the product costs per unit. b. Calculate the period costs for the period. a. Product costs per unit b. Period costs