Total and Unit Product Cost

Martinez Manufacturing Inc. showed the following costs for last month:

Direct materials	$8,000
Direct labor	2,400
Manufacturing overhead	1,500
Selling expense	8,000

Last month, 5,000 units were produced and sold.

Required:

1. Classify each of the costs as product cost or period cost.

Direct materials
Direct labor
Manufacturing overhead
Selling expense

2. What is total product cost for last month? $__________

3. What is the unit product cost for last month? If required, round your answer to the nearest cent. $__________ per unit