Your company used job order costing and had the following information for the month of August. 

a. Place an “x” next to any items below which must be included when calculating your product unit cost. 

	direct labor, $200,880;
	mortgage payments, office building, $260,800;
	indirect labor, manufacturing, $97,200;
	manager’s salary, factory, $221,700;
	advertising expenses, $78,000;
	depreciation, factory machinery, $33,100;
	utilities, office, $45,300;
	fire insurance, factory, $30,000;
	sales commissions, $102,650;
	rent, factory building, $142,000;

b. The Inspection Department reported that 104,000 good units were produced during August. Calculate your product unit cost.