Total and Unit Product Cost

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

Direct materials	$8,000
Direct labor	3,100
Manufacturing overhead	2,900
Selling expense	7,000

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

Required:

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

Direct materials	Period costProduct costProduct cost
Direct labor	Period costProduct costProduct cost
Manufacturing overhead	Period costProduct costProduct cost
Selling expense	Period costProduct costPeriod cost

2. What is the total product cost for last month? $fill in the blank 5

3. What is the unit product cost for last month? If required, round your answer to the nearest cent. $fill in the blank 6per unit