Martinez Manufacturing Inc. showed the following costs for last month:
Direct materials .....................................$17,000
Direct labour ............................................13,000
Manufacturing overhead .......................12,000
Selling expense .......................................18,000
Last month, 6,000 units were produced and sold.

Required:
1. Classify each of the costs as product cost or period cost.
2. What is the total product cost for last month?
3. What is the unit product cost for last month?