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The Manzo Company produces DVD players. The following information is provided based upon estimates to produce 4,000 units in the upcoming quarter. a) Materials used b) Advertising c) Insurance, factory d) Administrative salaries e) Property taxes, factory f) Utilities, retail store building g) Factory labor h) Sales commissions 1) Factory supervisor's salary Research and development k) Depreciation, factory 1) Depreciation, office m) Indirect materials $108,000 20,000 10,000 25,000 6,000 11,000 40,000 28,000 30.000 9,000 6,000 4,000 7,000 Required: Classify each of the company's costs as a period cost (general, selling, and administrative cost) or as a direct or indirect product cost. Enter the dollar amount of the cost in the appropriate column. After entering all amounts, calculate the total general, selling, and administrative cost, the total direct product cost, the total indirect product cost, and the production cost per unit. Item Period cost Direct product cost Indirect product cost m) Total

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