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 2,500 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 Direct labor Manufacturing overhead Selling expense 2. What is the total product cost for last month

See below

Explanation:

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

Direct materials - Product cost

Direct labor - Product cost

Manufacturing overhead - Product cost

Selling expense - Period cost

2. The total product cost for last month is calculated as;

= Direct materials + Direct labor + Manufacturing overhead

= $8,000 + $3,100 + $2,500

= $13,600

Therefore, total product cost for last month is $13,600

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