Total and Unit Product Cost Martinez Manufacturing Inc. showed the following costs for last month: Direct materials $5,000 Direct labor 2,400 Manufacturing overhead 2,700 Selling expense 7,000 Last month, 4,000 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 the 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