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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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