Your company makes furniture and uses Job Order Costing. The following information for the month of August, 2022 was recorded on the books related to its contemporary mahogany queen size bed. Required: List each title and amount that should be included in calculating your product's per unit cost assuming that 86 units were produced during August. Round your answer to two decimals. You must show the total AND the per unit cost. (12) Indirect labor, manufacturing, $8,700 Direct Materials-Wood, $9,100 Production manager's salary, $9,800 Sales Commissions, $22,000 Depreciation, office furniture, $4,000 Rent, factory building, $3,850 Direct labor, $16,500 Fire Insurance, factory building, $3,000 Advertising expenses, $2,900 Rent, sales office, $3,500