Who was the first spaniard to set foot in what is now the united states

1.Product cost= 778100

2.Period cost = 393700

3. Product cost= 828300

4. Period cost= 368300

Explanation:

1. Total manufacturing cost per unit =

Direct material cost per unit + Direct labor cost per unit + Variable manufacturing overhead per unit + Fixed manufacturing overhead per unit.

                  =  8.90 + 5.90 + 3.40 + 6.90

                 = 25.1 per unit.

Product cost = units produced * cost per unit = 31000 * 25.1 = 778100

2. Period cost= units sold * ( Fixed and variable selling and administrative expense per unit+sales commission per unit)

               = 31000 * ( 5.40+ 4.40 +2.90)

              = 31000 * 12.7

             =   393700.

3. Product cost = units produced * product cost per unit = 33000* 25.1=

828300.

4.Period cost = units sold * ( Fixed & variable selling and administrative cost per unit.

          =   29000 * 12.7

        =   368300