Total and Unit Product Cost Martinez Manufacturing Inc. showed the following costs for last month: Direct materials $7,000 Direct labor 3,000 Manufacturing overhead 2,000 Selling expense 8,000 Last month, 4,000 units were produced and sold. Required: 1. Classify each of the costs as product cost or period cost. Direct materials Product cost Direct labor Product cost Manufacturing overhead Product cost Selling expense Period cost 2. What is the total product cost for last month? 11,200 x 3. What is the unit product cost for last month? 2.24 X per unit Feedback Check My Won 1. Period costs are other costs necessary in operations of the company, but not directly related to production, thus not 2. Add product costs for the total product cost. 3. Divide total product costs by the number of units produced toms Check My Work