Indicate whether a manufacturing company would classify the following as: A product (inventory) cost. A selling expense. An administrative expense. None of these. Direct labor. Depreciation factory equipment. Rent for the Salesroom. Utilities factory building. Depreciation office building. Custodial staff-factory. Accounts Payable. Insurance on delivery trucks. Salesperson's salaries. Advertising. ABC Corporation is budgeting for $10,000 of net income and plans on selling 1,000 units. Variable costs are $4 per unit and fixed costs are $6,000. What should be the selling price per unit to achieve this income level