Number of units sold (sales price of $25 per unit) 9,000 units A) Calculate total period costs. B) Calculate raw material used. C) Calculate cost of goods manufactured.

Pearce Manufacturing Inc. incurred the following costs in February:

Direct Labor $40,000
Indirect Labor $15,000
Administrative Salaries $8,000
Raw materials purchased $10,000
Indirect materials used $4,000

Advertising Costs $1,000
Factory Rent $4,000
Factory Depreciation $2,000
Administrative Rent $3,000
Administrative Depreciation $1,000

In addtion,the following information is also available
Beginning / Ending
Raw Materials $2,000 / $4,000
Work-in-process $25,000 / $18,000
Finished Goods $4,000 / $12,000

Number of units produced 10,000 units
Number of units sold (sales price of $25 per unit) 9,000 units

A) Calculate total period costs.

B) Calculate raw material used.

C) Calculate cost of goods manufactured.

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