A manufacturer reports the following information below for its first three years in operation. Year 1 Year 2 Year 3 Income under variable costing $ 77,000 110,000 116,000 Beginning inventory (units) 0 810 505 Ending inventory (units) 810 505 0 Fixed manufacturing overhead per unit $ 9.00 $ 9.00 $ 9.00 Income for year 3 using absorption costing is:

Dozier company produced and sold 1,000 units during its first month of operations. it reported the following costs and expenses for the month: direct materials $ 69,000 direct labor $ 35,000 variable manufacturing overhead $ 15,000 fixed manufacturing overhead 28,000 total manufacturing overhead $ 43,000 variable selling expense $ 12,000 fixed selling expense 18,000 total selling expense $ 30,000 variable administrative expense $ 4,000 fixed administrative expense 25,000 total administrative expense $ 29,000 required: 1. with respect to cost classifications for preparing financial statements: a. what is the total product cost